Everton will resist any attempt to prise Anthony Gordon out of Goodison, as Spurs line up a double swoop on the Mersey club.
Yet their situation is complicated by a need to cut debts by the financial year end, after protracted negotiations with the Premier League to ensure they comply with profit and sustainability rules. In effect, the Mersey club suggested it would sell players to offset debts during this current financial year, which ends on June 30.
The Blues were hoping an agreement to sell Richarlison could be put in place by then, with both Tottenham and Chelsea interested in the Brazilian forward.