Sean Dyche has £57 million Everton decisions to make amid squad rebuild

It's hard to see Sean Dyche having much downtime during the off-season. The task that he faces at Everton is vast - and he's only too aware.

After the Toffees secured Premier League survival on the final day of the 2022-23 season, following a 1-0 triumph over Bournemouth, Dyche was scarcely in jubilant mood. Of course, he was pleased that Everton indeed avoided the drop. Yet he had a stance that resonated with every supporter that was leaving Goodison Park and had watched on from home.

"I never thought this was an easy fix because it is not, far from it," said Dyche. "There is a massive amount of work to be done. The thing I’ve learned about Everton is the fans have been amazing, they want the club to be in the top end of the market but the club currently is not at the top end.

“It’s a big club, make no mistake. Big history, big club but we are not performing like a big club. We have to find a way of changing that. This is two seasons now. I’ve played my little part but there is massive amount of change to build to a new dawn, a new future, a bigger future if you like."

Change off the field is already afoot. Chief executive Denise Barrett Baxendale has departed the board of directors along with Grant Ingles and Graeme Sharp. In addition, fresh investment from MSP Sports Capital is imminent.

Dyche isn't in control of turning around Everton's financial woes, having recorded combined losses of more than £400 million over the past five years.

What he can dictate is what happens when it comes to his squad. Certainly, an intriguing summer transfer window lies ahead for the Toffees. Funds are again expected to be tight, which makes Dyche and director of football Kevin Thelwell's task even more challenging. Not that Dyche will be grumbling; he knows what he was getting into when he took the role at the end of January.

Shrewd deals will be paramount - and raising funds is another avenue that the Blues can go down. It remains to be seen if Everton will have to sell another prized asset. In the past 12 months, Richarlison was allowed to join to Tottenham while Anthony Gordon completed a move to Newcastle United to help balance the books.

Jordan Pickford and Amadou Onana are widely recognised as the two players the Blues could fetch the largest fees for - yet the club will be aware they cannot keep parting company with their better players.

Offloading fringe members of the dressing room, therefore, could then be the way for Everton to go. That's not always as easy as some might think. Clubs don't sell players, others buy them and there has to be potential suitors lined-up. Still, when assessing Dyche's squad, he has three midfielders who he must make decisions over.

The trio have yet to work with the former Burnley supremo, having been out on loan last term, but each of their respective futures is shrouded in doubt.

To be fair, Jean-Philippe Gbamin has already seemingly made his mind up that he won't be at Goodison Park next season. Signed for £25 million from Mainz in 2019, it's proven disastrous for all parties. The midfielder has managed just nine appearances for Everton, having been ravaged by injuries. Yet Gbamin also struggled on loan at Trabzonspor this season, having been restricted to 24 appearances.

The Ivory Coast international's agent, Bernard Collignon, has insisted that his client will not be heading back to Everton to see out the final year of his contract. The Toffees will surely want to fetch a fee for Gbamin rather than heading out on a temporary basis before departing for nothing at the culmination of his deal.

The same can be said for Andre Gomes. It seemed a no-brainer when his loan deal from Barcelona was made permanent for £22 million in 2019. However, the Portuguese never fully bounced back from a devastating ankle injury he suffered against Tottenham in November 2019.

To Gomes' credit, he enjoyed a decent season when shipped off to Lille. He scored three goals and two assists in 27 appearances to help the French side to a fifth-place finish and qualify for the Europa League. There are doubts, however, about whether Gomes would be the ilk of midfielder to fit into Dyche's system. His game is more about technicality rather than physicality Dyche looks for. The 29-year-old also has 12 months remaining on his contract. Much like Gbamin, Everton could hope to net a fee - even if it is nominal - to allow Gomes to leave permanently.

Some supporters might have been taken aback that Dyche is reportedly willing to give Dele Alli a chance to impress in pre-season. Once a much-vaunted youngster who played for England in the 2018 World Cup semi-final, his career has jettisoned over the past couple of years.

Former manager Frank Lampard opted to take a punt on Dele when he arrived at Everton from Tottenham Hotspur on January deadline day last year. In fairness, his performance off the bench in the dramatic 3-2 victory against Crystal Palace to keep the Blues in the Premier League that season won't be forgotten. But plenty are sceptical that Dele will never reach the heights he once displayed for Spurs and England while he’s coming off the back of a hip surgery.

According to The Times, Dyche has already held talks with the 27-year-old and is convinced that he will push himself to rejuvenate his career.

However, after a lacklustre loan spell at Besiktas, there are obvious doubts. Not even Jose Mourinho was unable to discover a way for Dele to flourish - despite the well-documented warning the former Chelsea and Real Madrid manager delivered while he was in charge at Tottenham. Fans will be wondering what makes Dyche any different.

Should the former MK Dons man make seven more appearances for Everton then they'll owe Tottenham £10 million. That, given the perilous position financially, cannot be understated. Dyche will have to be 100% certain throughout pre-season that Dele is ready to commit himself should he be brought back into the fray.