In February, owner Farhad Moshiri told the fans' advisory board

the club was "not for sale" but he had been talking to "top investors of real quality".

777 declined to comment, while MSP did not respond when asked to comment.

Everton are 19th in the top flight, a point adrift of safety, with four games remaining.

In March, the club were referred to an independent commission by the Premier League over an alleged breach of Financial Fair Play rules.

In their latest accounts, Everton posted financial losses for a fifth successive year. Their losses have totalled more than £430m over that period.

The Premier League's financial rules only allow maximum losses of £105m over a three-year period. Everton's accounts include £170m in losses attributed to Covid for the 2019-20 and 2020-21 seasons, which can be written off.

Their new 52,888-capacity stadium is scheduled to be completed in time for the 2024-25 season, but costs have increased from an original figure of £500m to about £760m.

Senior figures from MSP Sports Capital attended Everton's 2-1 home defeat by Southampton on 14 January

British-Iranian businessman Moshiri has said he is looking to "bridge the gap" by bringing in "more expertise in terms of global sponsorship and commercial development" through specialist sport investors.

A full takeover has not been ruled out with sources suggesting "anything could be on the table" if talks progress when parties sit down for discussions.

Senior figures from MSP, including Iranian-American billionaire chairman Jahm Najafi, attended Everton's 2-1 home defeat by Southampton on 14 January and it is understood they will likely expect representation in the boardroom if they do invest in the club.

Can Everton ever be great again?

Everton's board of directors last attended a home game on 2 January, when the side were beaten 4-1 by Brighton, after being warned of a "real and credible threat to their safety" following "threatening correspondence".

New York-based investment fund MSP Sports Capital were linked with a takeover of Tottenham in February and already own stakes in a number of European clubs including Augsburg in Germany, Alcorcon in Spain, Portuguese club Estoril and Beveren in Belgium.

777 Partners have invested in numerous clubs in Europe including Spanish Europa League semi-finalists Sevilla and Bundesliga side Hertha Berlin, as well as owning Serie A club Genoa and Belgium's Standard Liege.