Virgil van Dijk's departure from Celtic before the close of the transfer window seems inevitable.
The 24-year-old told a Dutch radio station earlier this year that while he loves Celtic and the fans, he feels the league is not competitive enough to assist his development.
He has since been linked with moves to both Southampton and Everton with the latter reportedly ready to stump up £10 million.
Celtic's ethos of being a buy low, sell high club could continue with one of the players they are eyeing up to replace Van Dijk.
According to the Daily Mail, Ronny Deila is interested in Dinamo Zagreb 21-year-old Jozo Simunovic.
The centre-back, who is valued at £4 million by the Croatian club, was apparently being watched by Bayern Munich and Lyon last season.