Don Goodman has perfectly summed up Middlesbrough's dilemma this month when it comes to Emmanuel Latte Lath's future.

The striker has been in fine form this season and already has double figures to follow on from his excellent first season at the club where he ended the campaign with 18 goals. That saw summer interest in his services but Boro rejected all enquiries before then turning down Ipswich Town's £20m offer because it came on deadline day, with not enough time to replace him.

There is now a little over a week remaining in the January transfer window and Latte Lath's Boro future is once again unknown, although a groin injury picked up at Preston could put a question mark over any deal. MLS side Atlanta United have made an offer of £18m plus £2m in add-ons, with the status of that offer currently unknown after it was submitted two weeks ago.

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Boro have always had a preference to keep their star striker this month, but equally know that an offer of such value could be hugely significant for their finances in a season in which they have really pushed the boat out on incoming transfers. After a big push in the summer, they're set to spend big again this month, with Morgan Whittaker joining from Plymouth in a deal that could rise to £8m.

On Boro's Latte Lath dilemma, Goodman told Teesside Live via casino.co.uk : "It's a reported fee of £18m for Latte Lath; I do like him, but it's a lot of money for a Championship club to turn down. He's in great form and, at the moment, he'd guarantee anyone in the Championship around 20 goals a season. Those types of strikers at this level don't grow on trees."

"If you're Middlesbrough, you've got to balance the risk and see who's out there to replace him, because that won't be easy. He's a 26-year-old going into his prime years. He's scored 29 goals in 65 appearances for Boro, which is pretty impressive going. I'd probably lean towards wanting to keep him, but money talks in football. He'll be very difficult to replace and Tommy Conway is currently injured."

Goodman has been a vocal supporter of Boro throughout the season. He backed them as an outside bet for an automatic promotion spot this term, and while the season hasn't quite panned out that way, the Sky Sports analyst has continued to praise Michael Carrick's side throughout the season as they now aim to ensure they finish in the top six and earn a play-off spot.

Offering yet more praise on Boro, he said: "Michael Carrick has built a really good team. Their performances are far better than their results. In the Championship now, you've got four teams fighting for the automatic spots. It really should be five, because I'd lump Middlesbrough in with Leeds, Burnley, Sheffield United and Sunderland.

"They're by far the best teams in the Championship. In terms of performances, he's built a really good team. They've scored 44 goals this season, only Leeds have scored more. At the other end of the pitch, they've let 34 in. A lot of them have been pivotal individual errors, generally costing them points. My first transfer window agenda if I were Middlesbrough, would be shoring up the defence."