Everton are finally ready to cash in on Anthony Gordon - it they can find a suitable replacement.
The Goodison Park club have stood firm in the face of three approaches from Chelsea - plus offers from Tottenham and Newcastle - with boss Frank Lampard insisting he wants the 21-year-old to stay. But the Club World Cup holders have indicated they are ready to return with an eye-watering offer of £50million that could rise to £60m with additional bonus payments.
While Lampard and the club’s hierarchy want to keep the rising star, who is a product of the Toffees' academy, the financial situation at Goodison makes it almost impossible to resist Chelsea's approach.
The manager has made clear he wants at least one more striker in this window, with Everton making inquiries over several forwards, including Watford ’s Joao Pedro and Southampton ’s Che Adams.
The Toffees are also still negotiating with Paris Saint-Germain to re-sign Idrissa Gueye, while they thought they had a deal for Ajax forward Mohamed Kudus.
However, that agreement has stalled because of Manchester United 's interest in the Amsterdam club’s Antony, with Ajax reluctant to lose two forwards at this late stage of the window.
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Gordon has made clear he - understandably - wants the chance to play in the Champions League, as the Mirror reported a fortnight ago, and it seems Everton won’t stand in his way.
They are also close to completing the loan deal which will see Dele Alli move to Besiktas, with the former England playmaker left out of the squad for Tuesday night’s EFL Cup game at Fleetwood.
Gordon was in the squad but was left on the bench by boss Lampard.