Everton's dire financial situation has come to the fore thanks to links to a January move for Calum Chambers, according to journalist Paul Brown.
The Toffees posted worrying losses of £139.9million for the last financial year and Rafa Benitez, who was appointed as the club's manager in June, could be forced to work with a restricted budget when the transfer window reopens next month.
What's the latest news involving Chambers?
It has been reported that Everton could make a £5million swoop for Chambers if they are unable to resurrect a loan move for his Arsenal team-mate Ainsley Maitland-Niles.
Chambers' £50,000-per-week Emirates Stadium contract is set to expire next summer, so there is a possibility that Benitez could strike a cut-price deal with the Gunners.
The 26-year-old right-back has fallen down the pecking order in north London and been restricted to just four appearances, with his last Premier League outing coming all the way back in August.
A big reason for Chambers' lack of minutes has been the impact of Takehiro Tomiyasu, who has been a regular fixture in Arsenal boss Mikel Arteta's side since his £19.8million deadline day switch from Italian side Bologna.
Maitland-Niles, meanwhile, was the subject of interest from Everton during the summer window but a move failed to materialise.
It led to the 24-year-old taking to social media to blast his current employers for rejecting the Goodison Park approach.
What has Paul Brown said about Chambers?
Brown does not feel bringing Chambers into the squad during the January transfer window would excite Everton supporters.
The journalist believes links to Chambers and Maitland-Niles demonstrate the Toffees are in a sticky situation financially.
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Brown told GIVEMESPORT: "Everton being linked with a £5million move for Calum Chambers shows where they are at the moment.
"In terms of the sort of players they're looking for, that certainly does show where Everton are. It is the same way with Ainsley Maitland-Niles."
Was Benitez restricted in the last transfer window as well?
Benitez conceded Financial Fair Play guidelines resulted in Everton being unable to spend big during his first transfer window at the helm.
No other Premier League club spent less than the Merseyside club during the summer as they forked out the paltry sum of just £1.6million.
Demarai Gray was the sole acquisition the Toffees spent any cash on as he made the move from Bundesliga side Bayer Leverkusen.
Andros Townsend, Salomon Rondon, Asmir Begovic and Andy Lonergan were the other fresh faces Benitez brought in, but all of them headed to Goodison Park on free transfers.
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