With a little over a week remaining until the closing of the summer transfer window there is still the issue of Anthony Gordon's Everton future to sort.
Having batted away early interest in the 21-year-old winger earlier in the window from both Chelsea and Newcastle United, the Toffees have found that the former have refused to go away and have shown themselves to be ready to test Everton's resolve when it comes to just how far they would be willing to go to keep their brightest young asset.
Everton don't want to sell Gordon and have been clear on that point. Ever since Richarlison departed for Tottenham Hotspur earlier in the window in a £60m deal, a deal done in time for it to be accounted for in the 2021/2022 financials, the need for them to lighten the load further to ease their profit and sustainability (P&S) issues with the Premier League has lessened.
VERDICT: Amadou Onana learns 'uncomfortable' lesson as Anthony Gordon question lingers
YOUR SHOUT: Rate the Everton players after win over Fleetwood Town
Speaking after the win at Fleetwood Town last night, manager Frank Lampard said: "He’s our player, everyone knows there’s interest from Chelsea but he’s our player, it’s as simple as that." Pressed on whether the Blues need the issue resolved quickly, Lampard added: “Yes, ideally or we carry on and he’s our player, it is what it is.”
But in football every player has a price, and while the optics in selling a top young talent produced through the club's own system to a Premier League rival aren't great, a mooted £50m guaranteed plus £10m in add-ons for a player whose growth potential remains an unknown could well be too much to turn down.
Everton have been able to bring in players this summer, notably the £33.5m deal for Amadou Onana from Lille and the £20m signing of Dwight McNeil from Burnley, despite having had to tread carefully due to the P&S regulations that the Premier League have in place, where Everton's heavy spend in recent seasons under Farhad Moshiri and consecutive years of heavy losses saw them sail too close to the wind for the Premier League's liking.
The Premier League is the most lucrative domestic league in the world and an elite group that Everton have never been outside of. Last season they flirted with relegation, something that would have been hugely damaging for the football club's financial outlook. They survived but there was a realisation that improvements had to be made in order to stop that happening again this year, the continued participation in English football's top flight requiring an element of risk when investing further in players.
Losing Richarlison was a blow, albeit one that was expected and, in reality, a necessity from a financial point of view. One of the assets had to be sold, and it was the Brazilian who held the highest price tag and was garnering the most interest.
Gordon is different. Everton are compliant with the Premier League's P&S rules and are on the track back to a healthier financial situation, although one that will take some time still. The issue they have with Chelsea's return and a potential £60m fee is that they would be allowed to add in key areas that could aid their Premier League survival to a greater extent, the most pressing need being a striker.
In keeping Gordon, who netted four goals last season, they have limited scope to add a striker while continuing to make P&S headway. They need a cutting edge, and finding those that can make the difference they need at that end of the pitch comes at a premium, especially so late in the window.
Speaking to the ECHO, Kieran Maguire, football finance expert, University of Liverpool lecturer and author of the Price of Football said: "Everton have very limited leeway in terms of spending money to keep within P&S limits. The Richarlison sale helped a lot, as did getting some of the deadwood off the wage bill when contracts expired in June.
"They could do with a decent sale in the 22/23 accounts and Gordon is the perfect deal. He’s on relatively low wages and sale proceeds are pure profit as an academy graduate. That frees up space to sign a striker for a decent fee, which will come with relatively high wages too.
"I'd describe the potential Gordon sale as desirable but not essential, especially if the club’s priority is a goal scorer."
The issue that Everton have is time. It would be hard for the club to turn down such a fee for a player just one year into a Premier League career who has looked promising but whose future potential isn't guaranteed. Business needs override sentiment at this time for the club, and finding a deal that gives them the best chance overall of maintaining the status quo when it comes to their Premier League status, especially with the new stadium on the horizon, is the top priority.
Expediting the sale, if the club do choose to sell, is vital to ensure that they can move on a replacement. Only if Everton land an addition or two who can impact things immediately in a positive manner is this a good deal for them. Once they shake hands on a sale the clock starts ticking on them getting their own business done. They will have enough funds from the sale to make more headway and expand their options but there is risk attached to it. It is a deal that is one of the most important in the club's recent history.
READ NEXT
Frank Lampard gives Everton transfer updates on Anthony Gordon and Dele Alli
Everton player ratings as Demarai Gray lively and Nathan Patterson impressive at Fleetwood
Everton suffer another injury blow in warm-up ahead of Fleetwood Town match
- Frank Lampard has told his Everton bosses what everyone already knows
- New Everton striker question emerges as Frank Lampard decides against two possible options
