This summer is the latest pivotal moment for Everton as the club seek to avoid a third successive relegation battle in the 2023-24 season.
Sean Dyche was the latest man to guide the club to safety, securing it on the final day of the season with a 1-0 win over Bournemouth.
According to The Athletic, Farhad Moshiri has pumped at least £750 million into Everton since he took control in 2016, with around £400 million going on the new stadium at Bramley-Moore Dock.
Money is very tight at Goodison Park, with a Financial Fair Play hearing set for October hanging over the club and hindering their plans for the transfer window.
According to the Daily Mail, the club lost £313.5 million over a three year period, a whopping £208.5 million over the £105 million limit.
However, some of that can be attributed to losses as a result of the COVID-19 pandemic and other ‘good’ losses such as community projects and women’s football.
Everton insists that they are innocent of the charges and have followed the rules.
Patrick Boyland expects the Blues to utilise the free agent and loan markets, but also suggests that a big sale could be on the cards in order to balance the books and fund the club's business, with a likely focus on "buy now, pay most later" approach.
So, who could be on the chopping block, what are the holes in Everton's squad and who could step up from the academy set-up?
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Goalkeepers
First-team: Jordan Pickford (contract expires in 2027), Andy Lonergan (offered new contract), Joao Virginia (2024)
Youth-team: Zan-Luk Leban, Billy Crellin
England number one Jordan Pickford is a prime candidate for the big departure that Boyland hinted at, however the Blues should keep him at all costs.
He will have a lot of interest from bigger clubs, but he has been instrumental to the club maintaining their Premier League status in the past two seasons.
The club are losing an experienced top-flight goalkeeper and a solid back-up in Asmir Begovic after his contract expired, leaving Andy Lonergan and Joao Virginia as the two most senior options to deputise for Pickford.
Lonergan's future is unclear, the club have offered the 39-year-old a new deal but the 23-year-old Virginia may be the best option after an encouraging loan spell at SC Cambuur last campaign.
Zan-Luk Leban and Billy Crellin could make the step-up from youth level to strengthen the ranks for the first-team squad.
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Full-backs
First-team: Seamus Coleman (2024), Nathan Patterson (2027), Vitaliy Mykolenko (2026)
Club captain Seamus Coleman's contract was due to expire on June 30 but he signed a one-year deal to keep him at the club next season.
The Irishman featured in 25 league games last season but missed the last four matches with a knee injury that required surgery.
He is expected to be back for the start of the 2023-24 season, and whilst his increasing age means that he is not as influential on the pitch as he once was, he is a key member of the squad.
Scottish international Nathan Patterson made 19 league appearances last season, and is seen as the long-term successor to Coleman.
An impressive outlet down the right-hand side, injury limited his impact last campaign, but he has been working on his fitness at Finch Farm through the summer and is scheduled to be fit for the first week of the new season.
On the left-flank, the only real option is Vitaliy Mykolenko, who has had an up-and-down career at Goodison Park so far.
Finding either a first-team left-back or a back-up to the Ukrainian is crucial this summer.
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Centre-backs
First-team: James Tarkowski (2026), Ben Godfrey (2025), Mason Holgate (2025), Michael Keane (2025), Jarrad Branthwaite (2025)
Everton have been left with five senior centre-backs, after the departures of Yerry Mina and Conor Coady.
The former Barcelona man has decided to leave on a free transfer whilst Coady, albeit a positive influence off the pitch, did not justify the £4.5 million option to buy inserted in his loan deal.
James Tarkowski is the best centre-back at the club, the 30-year-old played every minute of the 2022/23 Premier League season, showing how crucial he is to Sean Dyche.
There are concerns over the quality and injury records of Ben Godfrey, Mason Holgate and Michael Keane, and the manager is not convinced that Godfrey or Holgate are naturals at the position.
Jarrad Branthwaite is an intriguing option, having returned from a successful loan spell at PSV Eindhoven in the Netherlands.
Joe Thomas, of the Liverpool ECHO suggests that the 20-year-old will be given the chance to stake his claim for a first-team spot during pre-season.
Regardless of the impression that the England U21 international makes during the off-season, a sixth centre-back option is a must, preferably a starting quality player.
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Centre midfielders
First-team: Amadou Onana (2027), James Garner (2026), Abdoulaye Doucoure (2024), Idrissa Gueye (2024), Andre Gomes (2024), Jean-Philippe Gbamin (2024)
Youth-team: Lewis Warrington, Sean McAllister
Amadou Onana is probably the club's most valuable asset, with Chelsea and Arsenal reportedly interested in the midfielder.
The Blues would be reluctant to lose the Belgian, however, they could net a sizeable fee of around £55 million if they were tempted to sell him.
James Garner impressed last season, especially when starting in seven of the last eight matches of the campaign.
Willing to fill-in at right-back when required, the former Manchester United man gives Dyche some much needed versatility.
The Blues have triggered the one-year extension clause in Abdoulaye Doucoure's contract to keep the Mali international around for the upcoming season.
The former Watford man scored the only goal against Bournemouth to confirm survival for the club, and has been a key figure for Sean Dyche after being frozen out by former manager Frank Lampard.
Idrissa Gueye is also probably guaranteed to be at Goodison Park until at least 2024, with finding a replacement for the ageing Senegalese international likely to be a task for next summer.
Tom Davies has rejected the offer of a new contract to instead search for first-team football.
Meanwhile, Andre Gomes and Jean-Philippe Gbamin have returned from loan spells at Lille and Trabzonspor respectively.
However, Joe Thomas expects that the club will likely listen to offers for Gomes and states that Gbamin’s agent has made it clear than he is not expecting his client to have a future at Goodison.
Lewis Warrington is an option to step-up from the youth team, however another loan move is probably on the cards after a promising spell at Fleetwood Town in League One.
Another option is Sean McAllister, who featured on the bench in the final few games of the season and signed a new contract in April.
Everton may have to keep one of Gomes or Gbamin to ensure that they have enough depth in the engine room, they may also need to dip into the market considering Davies’ departure, especially if Onana does leave.
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Attacking Midfielders
First-team: Alex Iwobi (2024), Dele Alli (2024)
Nigeria international Alex Iwobi is in talks over extending his contract with the club, but he has also expressed his desire to play in the Champions League.
He has been one of the few bright sparks for the Blues, reinvigorating his career in a midfield role under former boss Lampard, before switching to the right-wing under Dyche.
The club would be reluctant to lose a key asset but they would not be willing to let him leave as a free transfer.
Dele Alli's promising career has come to a standstill, he reportedly had a positive conservation with Dyche over his Everton future in the off-season but the club will have to fork out £10 million if he plays another seven matches.
His situation is definitely one of the most intriguing in the squad, as the talent is there for him to be a key figure, but questions remain about his application and whether he is still a Premier League calibre player.
If he does somehow get back to his old form, he could be a vital asset for the club going forward.
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Wingers
First-team: Demarai Gray (2024), Dwight McNeil (2027)
Youth-team: Stanley Mills
The wings is another position where the club are severely lacking, the only senior options are Demarai Gray and Dwight McNeil.
The former Leicester winger impressed in flashes last season off of the left, with six goals an assist, the pick of the bunch a stunning curling effort against eventual champions Manchester City.
Meanwhile, former Burnley man McNeil can play on both sides but excels on the left rather than the right.
He was crucial in the run-in, notching four goals and an assist in the final eight games of the season to finish with 10 goal contributions in his debut season on Merseyside.
At youth level, Stanley Mills netted 10 goals in 15 appearances, and could find himself a part of Dyche's first-team plans with the limited options in the position.
Alex Iwobi is the another player at first-team level that can play on the right, but Everton need more options on the wings, so promoting Mills makes perfect sense, although his inexperience in senior football means the position must be a priority in the market.
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Strikers
First-team: Dominic Calvert-Lewin (2025), Neal Maupay (2025), Ellis Simms (2024)
Youth-team: Lewis Dobbin, Tom Cannon
Dominic Calvert-Lewin is Everton’s star man when he is fit.
However, constant injury issues hampered him last season and robbed the Blues of a reliable goalscorer.
Ellis Simms was recalled from his loan spell at Sunderland in January, and his only goal was a crucial one, a last-minute winner at Chelsea.
There is interest in him from Championship and League One clubs, and he could fetch a few of up to £5 million.
Neal Maupay also scored just once in his 29 appearances after his £15 million move from Brighton.
Reports suggest that the club would be willing to cut their losses on the French forward, who underwhelmed in his first season on Merseyside.
Lewis Dobbin and Tom Cannon both had solid loan spells at Derby and Preston respectively and will be hoping to get a chance to impress Sean Dyche.
Striker is another priority position for Dyche regardless, but it is even more pressing if the club let Simms or Maupay go.
