Everton boss Sean Dyche has refused to rule out the prospect of losing Dominic Calvert-Lewin before the end of the season. 

Calvert-Lewin made 39 appearances in all competitions for the Toffees last year, having completed just 38 outings across the previous two campaigns. 

The 27-year-old scored seven times for Dyche's side in the Premier League last year and was the club's joint-top scorer in the league alongside Abdoulaye Doucoure. 

Calvert-Lewin has been linked with a move away from Goodison Park in the transfer window, with a reported move to Newcastle falling through in July. 

Manchester United and West Ham have also registered their interest in the striker, who has just one year remaining on his current Everton contract. 

But with Everton's financial situation, which saw them deducted eight points last season for two breaches of Profitability and Sustainability Rules, they can ill-afford to lose him for nothing. 

When asked what would happen if a decent offer came in, Dyche said: "That would be the challenge for the club - for any player, not just Dom.

"You saw Amadou (Onana) leaving us. There was a level where they think: 'Right that's it, it's got to be done'.

"That is the current situation of the club. It's not just about the players mentioned, it's about any player.

"The club has got an outside picture and that's not something I can control. They do need to balance the finances better.

"We have done a lot of work with that since I've been here."

Everton begin their Premier League campaign against Brighton on Saturday, with Dyche hoping that Calvert-Lewin can continue his scoring streak against the Seagulls. 

Calvert-Lewin has scored three times in his 13 appearances against Brighton, only managing more against Burnley (four), Crystal Palace (five) and Newcastle (six).