Afternoon everyone! Everton are back in action less than 24 hours after succumbing to a 2-1 defeat at the hands of Dynamo Dresden. It was not the most impressive performance from Ronald Koeman's side and they face a tougher test today against La Liga opposition Real Betis, who have former Sunderland boss Gus Poyet in charge. These matches are part of the Dresden Cup and kickoff is at 12.30pm.

Let me explain the format of this pre-season tournament to you. It involves three teams: Everton, Real Betis, Dynamo Dresden and Werder Bremen. They have all played one game and have another remaining, and after today the team with the most points will take home the trophy. An important part of this tournament is that not only does the winning team get three points, every goal equals a point as well. As it stands, Dynamo are in the lead with five points, Betis have four, Everton have one and Werder Bremen have zero.

So, now that the format has been explained, let's bring you the lineups for both sides.

EVERTON XI: Robles; Oviedo, Galloway, Holgate, Pennington; McCarthy, Barry; Besic, Cleverley, Kone; Lukaku
Subs: Hewelt, Stones, Davies, Grant, Mirallas, Lennon, Dowell

REAL BETIS XI: Adan; Piccini, Pezzella, Mandi, Durmisi; Petros, Jonas, Gutierrez; Cejudo, Joaquin, Castro

As expected, Koeman has made some changes following yesterday's game. Joel Robles starts in goal, with Bryan Oviedo, Brendan Galloway, Mason Holgate and Matthew Pennington in defence. James McCarthy and Gareth Barry will hold the midfield, while Muhamed Besic, Tom Cleverley and Arouna Kone will provide support to Romelu Lukaku.

Lukaku gets his first start since returning to the squad following an extended break after Euro 2016. The striker's future remains uncertain though amid reports that Chelsea are keen to re-sign him. It is believed that the Merseyside outfit have rebuffed a £57m offer from the West London club as they are holding out for a fee in the region of £75m. Once Koeman was appointed as Roberto Martinez's successor, it was reported that Lukaku had opted to stay and sign a new deal, but it has now been rumoured that the Belgian is keen to move on.

Gerard Deulofeu has been given a break by Koeman after starting in the team's attack for the last two friendlies, while Kevin Mirallas has dropped to the bench. In yesterday's game, John Stones was given a starting spot despite his potential transfer to Manchester City. Earlier this week, City manager Pep Guardiola confirmed that his club are in talks to sign the England international, who is reportedly valued at £50m. The centre-back was in the first XI yesterday, but he is named on the bench today.

As for Betis, Poyet has selected Antonio Adan in goal, with Cristiano Piccini, German Pezzella, Aissa Mandi and Riza Durmisi in defence. Petros, Jonas Martin and Felipe Gutierrez line the midfield, while Alvaro Cejudo and Joaquin have also been given the nod, along with forward Ruben Castro.

As you can see, summer signing Stekelenburg has not been included in today's Everton squad. So far, he is one of three new arrivals to walk through the entrance gates at Goodison Park. In reality, though, he is the only one that will be pushing for a first-team position. Chris Renshaw is a young goalkeeper that will be waiting in the wings, while Bassala Sambou has joined the club's academy.

New majority shareholder Farhard Moshiri has reportedly promised plenty of funds to Koeman, and even though the club are yet to splash the cash, they have been linked to a handful of players. Idrissa Gueye is expected to be the next signing through the door after Aston Villa boss Roberto Di Matteo confirmed yesterday that the transfer of his player is close to completion.

He revealed that Everton have triggered a £7.1m release clause in Gueye's contract. The Senegal international has been at Villa for just one season, and even though the club want to keep him, they are accepting that the midfielder wants to move elsewhere following their fall into the Championship.

While that signing is likely to get done, Everton were dealt a blow in their pursuit of Marko Arnautovic. The Austria international was heavily linked with the Toffees, but he recently opted to sign a new four-year deal at the Britannia Stadium. Koeman would have signed the forward on a cut-price deal as his previous contract was due to expire at the end of the 2016-17 season.

With regards to matters on the pitch, Everton have win two of their three pre-season friendlies. The first match was up against Barnsley on July 23, where Mirallas, Deulofeu and Ross Barkley, who has been given a rest today, scored. Next up was MK Dons, and it was another comfortable win for Everton as Deulofeu and Barkley got on the scoresheet again, while Besic added to the tally.

Yesterday was a disappointing performance from Koeman's side as the second division German team Dynamo Dresden sealed a 2-1 win and caused plenty of problems to the Toffees' defence. The team lacked sharpness, but with Tottenham awaiting them at Goodison Park in two weeks' time, they need to improve on that quickly. Particularly as their opposition gets tougher as we edge closer to the start of the new season.

So, how have Betis been getting on in their pre-season schedule? Well, they have had five matches so far in preparation for their opening La Liga match away to champions Barcelona on August 20. Poyet's men have won all five of their games against El Palo, Linense, Middlesbrough, Fulham and Werder Bremen. The Spanish outfit have scored 14 goals so far.

Kickoff is fast approaching! It's not a packed stadium, but there are plenty here to watch the action.

KICKOFF! We're underway in Germany! Fingers crossed for goals!

Just from these early stages, it looks as though Koeman has set up a 4-4-2 formation, with McCarthy on the right, Cleverley on the left, Barry and Besic in midfield, with Kone and Lukaku up front.

Not much to report from the opening five minutes! Barry has had plenty of the ball and is orchestrating Everton's play at the moment. We have not yet seem any meaningful attacks on goal at either end.

The Toffees win the first corner of the game after a move down the right-hand side. Holgate forces the set piece, which comes to nothing as Betis clear the danger.

It's been scrappy at times with players not shying away from tackles, despite it being a friendly. It's a relatively even contest so far.

Everton take the lead but it's thanks to an own goal from Mandi. It's poor defending from Betis, and in particular goalkeeper Adan. It comes from a corner, which is whipped in my Cleverley. The keeper comes off his line in an attempt to punch clear, but he misses it and the ball deflects off Mandi and into the back of the net.

CHANCE! Oviedo comes close to doubling Everton's lead with a low strike from just outside the box, but his effort drifts wide.

Betis are back on level terms! They have saved Adan's blushes by nudging in a goal at the other end. The Spanish outfit earn a free kick and the ball is delivered in before getting flick on towards Robles, who pushes it onto the post, but Pezzella is there for a tap in.

Koeman is not happy on the touchline. Everton should have done better defending that free kick. Set pieces proved to be a problem for the Toffees last season.

We're back underway after a brief water break. Why they needed one I'n not so sure. It's 20 degrees and the sun is not exactly beating down...

Betis ramp up the pace as an attack results in the ball being crossed into the box where Jonas Martin is waiting to pounce, but his attempt just grazes the outside of the post.

Besic goes for it alone with a 30-yard strike, but it's a disappointing effort as the ball soars over the crossbar.

Holgate earns a corner for Everton after his whipped-in cross gets knocked out, but the resulting set piece comes to nothing.

BOOKING! Lukaku receives a yellow card and it's very unlucky for the striker. The referee cards him after Petros goes to ground, but replays show that the Betis midfielder actually had his arm around Lukaku's throat.

Everton and Real Betis head into the half-time interval with the match all square at 1-1. Both goals were results of poor defending from set pieces. Everton took the lead in the 13th minute after the keeper's failure to punch clear a corner kick ended up with Mandi deflecting in an own goal. Betis responded in the 23rd minute when a free kick was scrambled in by Pezzella. We'll return for the second half shortly.

RESTART! We're back underway! If it at 90 minutes the game is still all square, a penalty shootout will be held.

It's worth nothing that Koeman has not made any changes to his Everton team yet, nor has Poyet for Betis.

I'm sure you're wondering who is going to win the mighty Dresden Cup? Well, not Everton at the moment! As it stands, they are three points adrift of leaders Betis, who are on course to take home the piece of silverware.

Neither goalkeeper has had much to do since the whistle blew for the second half. There's still a feisty tension between the two teams, but no player has particularly stood out. Lukaku has had a frustrating game so far - not getting on the ball as much as he'd like and he's struggling to find a way through when he is.

Joaquin gets a sniff at goal as he goes for glory from a 25-yard free kick. Unfortunately for the Betis captain, the ball flies over the crossbar.

EVERTON SUBS: Koeman makes three changes as Davies, Dowell and Grant replace Lukaku, Barry and McCarthy.

I'm afraid there is not much to report. In fact, the game has become very dull. Neither side are posing much of a threat.

Kone shows an injection of pace in the final third and wins a corner for his side, but it comes to nothing.

We have another water break. A break from what you may ask? And you would be right to because not much has been happening!

Grant sends in a low cross into the box, but it's slightly too heavy and misses Kone.

EVERTON SUB: Koeman makes another change and it's Kone who makes way. Lennon comes on to replace the forward.

SAVE! The first stop of the second half! Adan is forced to palm the ball away following a sweet low strike from Grant. That's more like it!

CHANCE! Grant comes close again after some decent link-up play with Dowell. He goes for goal, but his effort slams into the side-netting.

EVERTON SUB: Bad news for Pennington as he requires treatment after going down injured. Koeman brings him off and replaces him with Manchester City target John Stones.

Apologies, we had some technical issues that affected our commentary, but we're back! Although, you didn't miss much... It looks as though we are destined for penalties.

Some link-up play between Holgate and Grant results in a teasing ball into the area, but nobody is in the six-yard box to get on the end of the cross.

It's all square after 90 minutes, but we need a winner, so cue a penalty shootout!

Amusingly, Oviedo didn't realise that penalties were up, so he threw his shirt into the crowd. He has a fresh one on now, though, so don't worry.

SAVE! EVERTON 0-0 REAL BETIS Grant fails to put Everton ahead as his pen is stopped by Adan.

WIDE! EVERTON 0-0 REAL BETIS Ceballos misses!

SAVE! EVERTON 0-0 REAL BETIS Adan stops Dowell's attempt. No goals after three penalties!

So there we have it! Everton miss out on taking home the Dresden Cup as they suffer defeat to Betis on penalties. It wasn't the most exciting match to witness, but it was another workout for both sides as they gear up for the Premier League and La Liga seasons respectively. Thank you for joining us, and until next time, goodbye!