Everton will reportedly entertain offers between £20m and £25m for midfielder James Garner amid interest from Tottenham Hotspur and Newcastle United.
Following two successful loan spells at Nottingham Forest, Garner was signed by Everton from Manchester United for a fee close to £15m in the summer of 2022, and he has since established himself as a first-team regular under manager Sean Dyche.
The 22-year-old has made a total of 48 appearances for the Toffees across all competitions, including 30 starts in 31 outings so far this season.
Although Garner is under contract at Goodison Park until June 2026, Everton's well-documented financial concerns could lead to the sale of a few first-team stars ahead of the new season.
A recent report claimed that Tottenham have identified Garner as a possible alternative to Chelsea's Conor Gallagher, while a potential switch to Newcastle has also been mooted.
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According to Football Insider, Everton would be keen to make a profit on Garner should they agree to sell the midfielder, who they value between £20m and £25m.
The report adds that the Toffees are anticipating summer offers for Garner, who "ticks a lot of boxes" for both Tottenham and Newcastle – two teams said to be in the market for midfield reinforcements.
It is also thought that Dyche's side would face an uphill battle to keep hold of the box-to-box midfielder if they are relegated to the Championship.
Everton, who were deducted 10 points earlier this season for alleged financial breaches, currently sit 17th in the Premier League table and are hovering just above the bottom three only by goal difference.
The Toffees' ability to demand a desired fee for Garner could depend on whether they maintain their top-flight status for the 2024-25 campaign.
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Tottenham already have a plethora of midfield options available to manager Ange Postecoglou, including Pape Matar Sarr, Yves Bissouma and Rodrigo Bentancur who have regularly featured this season.
However, Pierre-Emile Hojbjerg has been strongly linked with a move away from North London having fallen down the pecking order, while both Oliver Skipp and Giovani Lo Celso have also struggled for regular game time this term.
As for Newcastle, Eddie Howe was keen to reinforce his squad with the addition of a new midfielder during the January transfer window, but the club's financial predicament prevented them from splashing the cash on their desired targets.
Bruno Guimaraes, Joelinton, Sean Longstaff and Lewis Miley have predominantly operated in midfield for the Magpies this season, although the former two have been tipped to leave this summer as the club considers the sale of some stars names to balance their books.
Newcastle have had to cope without injury-plagued Joe Willock for much of the campaign, while summer signing Sandro Tonali will be available to return from his 10-month betting suspension in August.
