After David Moyes revealed the club had accepted a bid for Steven Pienaar on Friday, the South African has not been named in Everton's matchday squad against Liverpool.
The midfielder turned down the offer of a new deal at Goodison Park and Moyes has since admitted he has been resigned to losing Pienaar since after the World Cup.
With the club accepting Pienaar's decision, they have a choice of selling him for a cut-price deal in the January transfer window, or letting him go for free in the summer.
Moyes conceded Everton had received two bids for the 28-year-old, one of which had been accepted, although the name of the club concerned has not been revealed.
Everton have made three changes from the side which convincingly beat Scunthorpe United 5-1 in their FA Cup third round clash last weekend.
Phil Neville, another player linked with a move away this January, is preferred at right-back to Tony Hibbert, while Diniyar Bilyaletdinov drops to the bench to accommodate midfield kingpin Mikel Arteta. Louis Saha fails to make the squad, so Victor Anichebe partners Jermaine Beckford in attack.
Kenny Dalglish is still searching for his first win after taking over from Roy Hodgson. The Scot has made just two changes from the side which lost to Blackpool at Bloomfield Road on Wednesday.
Christian Poulsen, who has failed to cement a regular place in the starting side, drops to the bench in favour of Jay Spearing. Meanwhile another Anfield misfit, Milan Jovanovic, is dropped from the matchday squad and is replaced by Maxi Rodriguez.
Dalglish continues to play Glen Johnson at left-back, despite the defender being right footed, while Martin Skrtel and Daniel Agger partner at centre-back.
Liverpool: Reina; Kelly, Skrtel, Agger, G. Johnson; Meireles, Lucas, Spearing, Maxi; Kuyt, Torres. Subs: Gulacsi, Kyrgiakos, Cole, Aurelio, Shelvey, Pacheco, Babel.
Everton: Howard; Neville, Heitinga, Distin, Baines; Coleman, Fellaini, Arteta, Osman; Beckford, Anichebe. Subs: Mucha, Hibbert, Bilyaletdinov, Vaughan, Gueye, Rodwell, Baxter