Everton will reportedly entertain bids between £20m and £25m for midfielder James Garner amid interest from Tottenham Hotspur and Newcastle United.

Following two successful loan periods at Nottingham Forest, Garner was purchased by Everton from Manchester United for a cost close to £15m in the summer of 2022, and he has since established himself as a first-team regular under manager Sean Dyche.

The 22-year-old has made a total of 48 appearances for the Toffees across all competitions, including 30 starts in 31 outings so far this season.

Although Garner is under contract at Goodison Park until June 2026, Everton’s well-documented financial woes could lead to the sale of a few first-team stars ahead of the new season.

A recent report claimed that Tottenham had identified Garner as a viable option to Chelsea’s Conor Gallagher, while a potential trade to Newcastle has also been discussed.

According to Football Insider, Everton would be anxious to make a profit on Garner should they agree to sell the midfielder, who they value between £20m and £25m.

The article adds that the Toffees are anticipating summer offers for Garner, who “ticks a lot of boxes” for both Tottenham and Newcastle – two teams reported to be in the market for midfield reinforcements.

It is also anticipated that Dyche’s team would face an uphill battle to keep hold of the box-to-box midfielder if they are demoted to the Championship.

Everton, who were penalized 10 points earlier this season for alleged financial violations, currently rank 17th in the Premier League table and are hovering just above the bottom three only by goal difference.

The Toffees’ ability to seek a desired amount for Garner could depend on if they keep their top-flight status for the 2024-25 campaign.

Tottenham already have a variety of midfield alternatives available to manager Ange Postecoglou, including Pape Matar Sarr, Yves Bissouma and Rodrigo Bentancur who have often featured this season.

However, Pierre-Emile Hojbjerg has been widely linked with a transfer away from North London having dropped down the pecking order, while both Oliver Skipp and Giovani Lo Celso have also battled for consistent game time this term.

As for Newcastle, Eddie Howe was keen to improve his team with the inclusion of a new midfielder during the January transfer window, but the club’s financial problems prevented them from splurging the cash on their ideal targets.

Bruno Guimaraes, Joelinton, Sean Longstaff and Lewis Miley have largely functioned in midfield for the Magpies this season, although the former two have been predicted to go this summer as the club examines the sale of some prominent names to balance their books.

Newcastle have had to manage without injury-plagued Joe Willock for much of the campaign, while summer signing Sandro Tonali will be allowed to return from his 10-month betting suspension in August.

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