Let’s start by clearing something up: Iliman Ndiaye has not, at this stage, asked to leave Everton this summer.There has been plenty of speculation over the Senegal winger’s future since The Athletic revealed on Tuesday that he had rejected multiple new contract offers since the turn of the year.Everton started with the intention of rewarding a key player. The 26-year-old has three years remaining on his deal, so they are in a strong position regardless, but the idea was to show his worth by making him a top earner.He has resisted those offers, with the potential presence of a release clause one bone of contention.But Everton remain in a strong position. There is no financial necessity to sell — they are well covered contractually, and nobody has questioned Ndiaye’s commitment. They are more than happy to keep him.
The view from behind the scenes is that Ndiaye and his camp are hedging their bets. A release clause would take the timing of any exit out of Everton’s hands, and cap the fee received. That is a scenario the Merseyside club cannot countenance.
Interest from top clubs is expected this summer, but Everton have put a lofty valuation on his shoulders, similar to the €80million (£69.3m; $93.2m) Barcelona paid Newcastle United for Anthony Gordon.What should they do in the hypothetical scenario where another club matches or gets close to that valuation?The Athletic argues the cases for and against a sale.It’s a good time to sellNdiaye often looks the part — a slaloming attacking player capable of eye-catching goals. But his end product is not yet at elite level.He scored six goals for Everton this season, two of which were penalties, while it took until September’s Merseyside derby at Anfield, more than a year after his arrival from Marseille, for the forward to register his first assist. He ended the campaign with the same assists total (three) as defender James Tarkowski and midfielder Idrissa Gueye.There was a sense at the club that his drop-off in the final half of the season, together with that of Kiernan Dewsbury-Hall, played a major role in Everton missing out on Europe. In his final 16 matches after returning from Africa Cup of Nations (AFCON) duty, he scored twice and registered one assist.Everton have placed a high valuation on Iliman Ndiaye (Carl Recine/Getty Images)As a point of comparison, Antoine Semenyo managed a combined 21 goals and nine assists in his final season-and-a-half for Bournemouth before his big-money move to Manchester City.If invested in the right way, Everton should be able to find a way of replacing that output.Bought to play in a central role, Ndiaye mostly played off the left flank before this season, where he enjoyed considerable success. But the loan signing of Jack Grealish from Manchester City pushed him to the other wing, where Ndiaye is less dangerous, and his versatility has often seen him shunted out of position to accommodate others.Then there are the financial considerations. A fee of anything approaching Everton’s valuation, which some in the football world are likely to consider too high, would represent a significant profit on the £15million Everton paid Marseille in 2024, strengthening their position in terms of financial regulations. A strong World Cup with Senegal — who are in Group I with France, Norway and Iraq — would increase his value too, after he helped his nation win the still-contested AFCON final.Smart trading is part of the game now. If Ndiaye wanted to go, it would make little sense keeping an unhappy player.The key is selling at the opportune time, and at the right price.Keep him, whatever the priceThere is often symbolism attached to transfer business.So what kind of message does a sale send to the market, or potential new recruits? The addition of Grealish helped persuade others to join or sign fresh terms.There is something about Ndiaye that means his impact extends beyond mere numbers. He has been a shining beacon of light during tough times for Everton — one of the few players who excites fans at Hill Dickinson Stadium and is worth the ever-increasing entrance fee.But he is his side’s best finisher on his day, the player you would want on the end of a key chance. Everton have become over-reliant on his individual brilliance to change the course of games and suffered when he has not been there, or dropped off in form.Iliman Ndiaye is one of Everton’s most exciting players on his day (Carl Recine/Getty Images)In some ways, Ndiaye is a throwback. A virtuoso in an era of collectivism.But he is far from a luxury player and profoundly modern too. A keen worker, he ranked third in the Premier League this season for ground duels attempted (362) — top among forwards. He won the back possession more times (178) than any other player in his position.There are no obvious replacements in the Everton squad, particularly given Moyes’ reluctance to use £35million signing Tyler Dibling in his first season following his arrival from Southampton. And while a sale at the right price would present Everton with an opportunity to reshape their squad, spreading the fee across a number of positions, questions remain over last summer’s business and the handling of Dibling.The pressure would be on the recruitment team to find the right players. Right now, there are no guarantees.But get it wrong and they would be in a weaker position.
