David Moyes admits Everton are frustrated at not being able to use new signing Steven Naismith yet.
Naismith is one of a host of players to depart Ibrox following Rangers' liquidation and the subsquent demotion of the newco club to the Scottish Third Division.
Naismith refused to move his contract to the relaunched Ibrox outfit and opted to leave and sign a deal with the Toffees.
Rangers have appealed against exit of Naismith and a number of other players and the Scottish Football Association are yet to grant the international transfer certificates which are needed to ratify their moves.
And while Everton wait on the SFA decision they cannot use Naismith in any game until the situation is resolved.
"All the clubs who have taken the boys from Rangers are in the same situation at the moment," Moyes told Sky Sports News HD.
But Moyes says it has not been too much of an issue due to the fact Naismith is just getting back to full fitness following knee surgery last season.
"It [his knee] has needed a bit more time and has actually helped us," he added.
"We are able to fit him in and around training, so he is maybe two or three weeks behind anyway."