Ronald Koeman has admitted that Everton will utilise the loan market to find the "best" available players if he is unsuccessful in securing further permanent signings.
The Blues boss was speaking to the Liverpool Echo ahead of his team's Europa League encounter with Hajduk Split on Thursday and was asked about the possibility to swooping for out-of-favour players on a loan basis.
With a wry smile across his face, Koeman asked the journalist in question if that was about tentative rumours about making a move for Chelsea's Diego Costa, before he explained why he may duck into the loan market for one or two more first-team additions.
Koeman stated: “Is that about Costa? Of course you like to sign players for the future but if you can get the best one why not?
“That’s for six months, the season, two years. I am open to everything to get the best quality players for the team.”
The £45m arrival of Gylfi Sigurdsson from Swansea City on Wednesday took Everton's spending in the summer window over the £140m mark, but Koeman insisted his dealings weren't over yet.
For the first time since 1994 (Ferguson £4m),the most expensive player ever bought by the Merseyside clubs is from Everton (Sigurdsson £45m)— Tony Scott (@Tony_Scott11) August 16, 2017
The Dutchman still harbours hopes of adding another striker to his ranks - although his pursuit of Arsenal's Olivier Giroud appears to be over - as well as cover for first choice left-back Leighton Baines and in the centre of defence.
Koeman said he was happy overall with the business the Toffees had conducted so far over the past three months, but with only two weeks left until the window slams shut, claimed that he and his backroom staff would be working flat out to add a couple more players to his senior squad.
He added: “I am really happy with the business we have done. We brought several players in, in really important positions, also players with future like Pickford, Keane, Klaassen, that’s good for the future of the club.
“They will develop. They need time. We did good business with young players and I think that’s a bright future of the club. It’s also important with Rooney, Sigurdsson we have players who know how to win – that’s good for the young players.
“We try to do the business and maybe it takes 10 days more. It needs to be the right player in the right position. We don’t sign players just to get numbers in.”