Many players from Dyche’s team, notably important midfield duo Abdoulaye Doucoure and Andre Onana, are rumored to be leaving.

Everton filed an appeal last week after the Premier League revealed the Toffees had verified a PSR violation for the period up to 2022–23. In November, the Toffees were assessed a 10-point penalty for violating profit and sustainability regulations for the assessment period up to 2021–2022.

A potential ownership of the Merseyside team by American investment firm 777 Partners still needs league approval.

When asked if Everton’s financial situation implies some players may have to move on ahead of Saturday’s FA Cup match against Luton, Dyche responded, “No, certainly not what I’m aware of at this moment in time,” during a press conference. Nothing has, in my opinion, been promoted to me with that idea.

“We want to do all in our power to keep all of the top players here, and we want to make sure that, despite the challenging conditions, we are making every effort to at least manage the group we have, and if the proper circumstances arise where a transaction can be made, we will build on it.

“But obviously, it is quite a difficult window, we’ve seen that not just for us, we’ve seen that with the amount of money spent compared to other windows, very, very low at the minute.”

Dyche went on to say he thought it “very likely” that any new players will come through loans.

Another player whose name has come up in transfer rumors is Ben Godfrey, who has played just three games for Everton this year. When questioned about the defender, Dyche responded, “Ben’s going along very well, his professional attitude is outstanding.” Within the group, he is highly regarded.

He’s clearly disappointed that he hasn’t had as much playing time, but he’s not upset with me or the circumstances; rather, he’s frustrated that he can’t play. But that’s the kind of guy he is; he’s a great pro who keeps pushing the squad and himself.”

Andre Gomes, who scored the game-winning goal in Goodison Park’s 1-0 replay triumph over Crystal Palace last week, is a huge worry because of a calf issue, according to Dyche, with Everton “waiting on news of how long he’ll be out.”

Doucoure (hamstring) is a surefire absence, Seamus Coleman (hamstring) and Ashley Young are not anticipated to play, and Dele Alli has had surgery on his groin.

Alli’s surgery was unfortunately necessary, according to Dyche. It took a while because there was considerable discussion about whether or not to. He will now be getting better from that. We’re basically waiting for it to develop at this point, so there are no deadlines. Right now, the early indicators are encouraging.