Having parted ways rather reluctantly with Richarlison just in time to book his initial £50m transfer fee from Tottenham Hotspur into their financial accounts for 2021/22, it's fair to assume that Everton weren't expecting to be tested so much towards the end of the window.
Earlier in the summer there were moves made to try and take Anthony Gordon to Newcastle United, with Toffees boss Frank Lampard remaining firm in his stance that he wanted the winger to stay, and the club on the same page. With Gordon having experienced a true breakout year last season his stock was high, but the optics of seeing an Academy product leave for a rival in the same window that the club lost their greatest attacking asset weren't great.
Dominic Calvert-Lewin's injury likely curtailed any interest in the short-term from would-be suitors, and now that the season has started the Toffees would have hoped to be left alone until the transfer window closed at the end of this month, needing to make additions rather than losing key members of their squad.
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But Chelsea have persisted. New owner Todd Boehly is seeking to win hearts and minds with an open wallet approach to the transfer window this summer, and despite a £168m outlay on players including Marc Cucurella, Raheem Sterling, Kalidou Koulibaly and Carney Chukwuemeka, the Chelsea owner is not finished yet.
Reports suggest that Chelsea have offered up to £45m for 21-year-old Gordon and are willing to go as high as £50m to get their man. Everton, for now, are standing firm. But while there is no desperate need to sell further assets to combat their profit and sustainability headaches in the short-term, decisions will have to be made on whether they stick or twist, whether a potential £50m fee for a youth product with enormous potential and adding a striker or two to boost their Premier League campaign and ensure another season like last isn't experienced again outweighs the bad look of selling one of their homegrown shining lights.
Ideally, Everton want to add to what they have, and that includes a squad with Gordon in it. The ECHO understands that the neither the club or player are agitating for a deal to happen.
They have spent recently on Amadou Onana and remain in the market for other midfield and striking options, and they have the room to manoeuvre to make one or two more additions without the Premier League breathing down their necks. But to cash in to such a degree on a talent like Gordon would mean that Lampard has the ability to strengthen more areas, or spend money on higher quality additions.
Unlike transfer spend, the fee clubs receive for players can be accounted for in one lump sum. Transfer spend is amortised over the length of the player's contract, meaning, for example, Onana's £34m switch from Lille costs Everton £6.8m per year, or that is at least how it is accounted for whether or not they have paid the whole fee upfront.
Purely from an accounting perspective any sale of Gordon for such a weighty sum, which would be shown in the 2022/23 accounts, provides them with a significant boost in their bid to get back on an even keel after a rough couple of years through the pandemic and the heavy investment in the first team that failed to yield success. It would embolden them to spend on additions given that amortisation allows them to account for player purchases over a period of time.
It makes sense when looking at this purely from a monetary standpoint. There is a ceiling for player values for anyone plying their trade outside of the so-called 'big six' or outside of Champions League football. The call on that point would be whether Everton believe Gordon has plenty more room for value growth.
But accounting decisions are secondary right now to Everton after they managed to afford themselves some breathing space with the sale of Richarlison. What matters are football decisions and whether or not Gordon remaining and one or two additions to bolster the squad offer the greatest chance of achieving their goals in short and longer term.
It is telling how much faith Lampard has in Gordon given he is the only player to feature in every game for the Toffees since the current boss took the helm in January. It is likely Everton won't be bowled over easily.
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