The chances of persuading his former club Southampton to sell Forster are almost nil as Koeman looks for a new custodian to challenge Maarten Stekelenburg for the number one spot at Goodison.
Forster has already stated if he does move on his next step would be to a Champions League team and Everton cannot offer that. Joe Hart, who is on loan at Torino, remains a possibility, the England stopper said this week he expects his club Manchester City to sell him.
Koeman ruled out a move for Hart in the summer but he may now have changed his mind and could make an approach. The Everton boss has money to spend next month but whether he can find the right targets is a different matter.