Where Everton stand on James Tarkowski sale as Friedkin Group seek buyer
James Tarkowski being mooted with a possible move to Chelsea has raised eyebrows at Everton.
The centre-back is now into his fifth season as an Everton player and has made 166 appearances in all competitions.
Tarkowski is under contract at Hill Dickinson Stadium until the summer of 2028, so the Toffees are under no immediate pressure to sell.
However, the Friedkin Group's announcement last week that they are exploring a new buyer - or buyers - for Everton could complicate matters.
The American group will not want to lose any more money, even if David Moyes is in desperate need of reinforcements, so a further balancing of the books may be required.
But could there be anything in the talk of Tarkowski potentially being wanted by Chelsea?
Everton clarity provided amid James Tarkowski to Chelsea chatter
Chelsea podcaster Si Phillips said earlier this week that Tarkowski's name "has been mentioned to me" with regards to Chelsea as someone they could look at.
Phillips did point out it was nothing concrete, but rather that there could be something there.
However, reliable journalist Christopher Beesley has effectively shut down the chatter before it can grow into anything.
Writing for the Liverpool Echo on Wednesday, he said "there is no appetite at Finch Farm for letting their on-field leader exit".
Beesley describes Tarkowski as one of Everton's "great bargain buys this century" - and he is not wrong given the defender was snapped up from Burnley for free in July 2022.
Even if Chelsea are indeed interested, there is no way they will be getting their hands on Everton's leader.
Which players should Everton be most concerned about leaving?
Tarkowski's contract situation protects him as far as Everton are concerned.
As things stand, however, four players are due to be out of contract at the end of the season - not including Jack Grealish, who will also return to parent club Manchester City.
Of the others, Michael Keane and Tom King may well move on, but Everton fans will be desperate for young talent Braiden Graham to be tied down.
Graham is catching the eye for Everton at age grade level, earning him some recognition at international level.
Tying down future talents is imperative, but hopefully wheels are already in motion in that regard.

