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Ismaila Sarr and two transfers Everton can agree on winter 2024 deadline day

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Everton have had a quiet winter window after a second breach of PSR, but here are three transfers that Sean Dyche might still agree on deadline day at Goodison Park.

The Premier League’s profit and sustainability rules (PSR) have moulded most of the window after charging Everton and Nottingham Forest this January. It found the Blues in breach for a second successive season of recording losses in excess of £105m over a three-season spell.

A lack of resources and limited outgoings throughout January meant Dyche has, so far, been unable to improve his ranks. The Kettering-born coach has sought to strengthen the Toffees’ squad, with the Goodison Park natives fighting against relegation for a third straight season.

Fulham FC v Everton FC - Premier League
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Everton find themselves sat inside the bottom three of the standings with 18 points over 22 games. The Blues would be comfortably above the drop zone if an independent commission did not deduct them 10 points in November for a first breach of PSR after losses of £124.5m.

Despite the prospect of Everton facing a third charge for breaching PSR, Dyche is still alert to the market for potential deadline day transfers. So, with that in mind, Everton News takes a look at three transfers that Dyche could still agree before the window slams shut at 23:00…

Atletico Madrid target Ben Godfrey’s deadline day transfer from Everton

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Everton have to sell players before they can buy and Atletico Madrid could come to Dyche’s aid on deadline day by targeting the transfer of Ben Godfrey. Reports by TuttoMercatoWEB note the Colchoneros are intent on signing a centre-half before La Liga’s sales shut at 23:00.

Diego Simeone’s Atletico Madrid have even ‘forcefully’ put Godfrey on their shortlist for an eleventh-hour transfer. Metropolitano chiefs may also explore an initial loan deal, given the 26-year-old has only featured in three of a possible 22 Premier League matches this season.

Yet a loan deal would do little to help Everton’s situation and Godfrey has further suitors for a transfer. The Athletic also reports that Leeds United have made enquiries into a possible deal for the defender. But the Whites’ position is ‘a long way off’ what the Toffees would accept.

The Athletic’s David Ornstein adds that Godfrey would consider a transfer abroad if a move appears on the horizon. While Fabrizio Romano has also credited Genoa with an interest in the 26-year-old’s transfer and could use 777 Partners’ ownership to secure Godfrey’s move.

Everton target a last-ditch loan transfer for Marseille winger Ismaila Sarr

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One area Dyche is desperate for Everton to strengthen is his attack and has marked Ismaila Sarr as a target for a last-ditch transfer. That is according to Football Transfers, which notes that the Toffees are rivalling interest from Nottingham Forest and Villarreal for the forward.

But Everton are hopeful of agreeing a loan deal with Marseille for the winger, who only left Watford last summer. Yet OM are more inclined to sell Sarr for bids of £13m if he is to leave the Stade Velodrome already. The 25-year-old has four goals in 21 games for Les Phoceens.

Dyche, then, may need Everton to sell a player before they can advance their interest in a deadline day transfer from Marseille for Sarr. OM’s preference for a permanent move has allowed Nottingham Forest and Villarreal to head the Toffees’ position in the race thus far.

Everton remain interested in Brentford midfielder Frank Onyeka’s transfer

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Another area Dyche is eager to strengthen on deadline day is Everton’s midfield and views Brentford star Frank Onyeka as a target. The Evening Standard reports that the Toffees are rivalling interest from Girona and Fulham in the 26-year-old, who the Bees might let leave.

Brentford are open to listening to offers for the midfielder but will not entertain loan offers from a Premier League rival. The Gtech Community Stadium side are loath to aid a possible relegation rival. So, Dyche will need to raise a budget for Everton to seal Onyeka’s transfer.

Onyeka is potentially open to a move away from Brentford on deadline day amidst Everton’s interest, too. He is keen to play more regularly over the latter half of the season, having only featured for 732 minutes from six starts during 16 Premier League appearances this season.