Everton are facing a dire financial situation and desperately need to raise funds this summer.
The club is at risk of breaching Premier League profit and sustainability regulations next season if they fail to offload some of their players during the transfer window.
Manager Sean Dyche is tasked with overseeing a rebuilding process at Goodison Park to avoid another relegation battle in the upcoming campaign.
Two of Everton’s most valuable assets, youngsters Jarrad Branthwaite and Amadou Onana, are likely to depart Merseyside, with the club expecting fees upwards of £50 million for the pair.
However, the Toffees may also need to part ways with several other first-team players to alleviate their financial woes.
One player who could potentially leave is defender Ben Godfrey, who has failed to live up to expectations since his big-money move from Norwich City a couple of years ago.
According to journalist Graeme Bailey, Godfrey has rejected a new contract at Everton, prompting interest from Italian clubs AC Milan and Roma.
With just one year remaining on his current deal, the Toffees risk losing the 26-year-old on a free transfer in January if either Serie A side offers him a pre-contract agreement.
While Godfrey has previously been linked with moves to Nottingham Forest and Leeds United, this summer could be Everton’s last opportunity to cash in on the former Norwich man and raise funds to comply with financial regulations.
However, they are likely to make a significant loss on the £25 million fee they paid for him under Carlo Ancelotti in 2020.
Godfrey’s market value has plummeted to just £3.8 million, according to Football Transfers, a drop of over £21 million from his transfer fee nearly four years ago.
With Dyche preferring Branthwaite and James Tarkowski as his central defensive pairing, Godfrey has often been deployed at right and left-back, further diminishing his value.
Given Everton’s precarious financial situation, the club may need to be ruthless with player sales, and Godfrey, who desperately needs a move to revive his once-promising career, could be one of the casualties.