Everton manager Sean Dyche has not ruled out the prospect of losing striker Dominic Calvert-Lewin before the end of the season.

The 27-year-old saw a potential move to Newcastle fall through in June and he has also been linked with Manchester United and West Ham, but with the window closing in a fortnight there have been no further solid offers.

Calvert-Lewin is in the final year of his contract and with the club's tight financial situation - they were deducted eight points last season for two breaches of profitability and sustainability rules - they can ill-afford to lose him for nothing next summer.

Asked what would happen if a decent offer came in, Dyche said: "That would be the challenge for the club - what level (of fee)? For any player, not just Dom.

"You saw Amadou [Onana] leaving us [for £50million to Aston Villa]. 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."

In addition to Onana there has been a concerted effort to redress the finances with Ben Godfrey sold to Atalanta for £10m and the likes of Andre Gomes and Dele Alli being released at the end of their contracts, although the latter is still training with the club as he tries to get his fitness back on track.

Dyche admits Everton are now classed as a development club with the emphasis on making profit from sales rather than bringing in big signings, with the most they have paid this summer being the £16.4m to bring in former Crystal Palace defender Jake O'Brien, 23, after one season at Lyon.

"On the playing side of things to lower the wage bill, we've done a pretty fair job of that. But the bigger picture at the club is dependent on what money is needed at any given time," added Dyche, ahead of the visit of Brighton.

"The growth of the team and development of individuals is important for the club.

"It was once a buying club and now it's not, so now it is development and winning and bringing it all together in a package that can suit the club and be successful, which can be a hard task of course.

"From my point as management it is looking at the players individually and their development, from the club's point of view it is managing the finances as best as possible and from the fans' point of view it is getting as many points and getting up the table.

"I think because of the bigger picture of the club on my watch the expectation is to move forward year-on-year and be better than the previous season."