Everton 'offer' for Iliman Ndiaye won't be enough to tempt Sheffield United

And although Everton are said to be hopeful the financial situation at Bramall Lane, which last week saw the Championship promotion hopefuls placed under a transfer embargo, could force his departure later this month, manager Paul Heckingbottom is said to be working under the assumption no senior players will depart before the window closes. That is the assumption the 45-year-old and his coaching staff are understood to have drawn from a statement, issued by United’s board of directors following the English Football League’s announcement, insisting they will continue to “support” both him and his team in their pursuit of promotion.

One independent source within the game claimed over the weekend that Ndiaye is worth “possibly more than double” the figure quoted in relation to the Merseyside outfit’s interest.

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Ndiaye’s performances this term, for both United and his country at the World Cup in Qatar, have made him one of the most sought-after young talents outside of England’s top-flight. Despite expecting him to depart at some point, particularly given the fact little progress has seemingly been made with regards to extending his contract, Heckingbottom has been delighted by the commitment Ndiaye has demonstrated since returning from the Middle East; recently telling The Star he takes that as an indication the forward, aged 22, is happy to stay put for the time-being at least.

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Marseille, where he spent time in the French outfit’s youth programme before heading to England via Dakar, is believed to be Ndiaye’s preferred destination when he eventually waves goodbye to South Yorkshire. But money will ultimately decide where his future lies.

Given the precarious situation at Everton, where supporters are in open revolt against the owners as their team spirals towards relegation, Ndiaye’s representatives are unlikely to view Goodison Park as a favourable location ro develop the next phase of their client’s career.

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United strengthened their grip on second place after beating Hull City on Friday; a result which came 24 hours after it emerged they were now prohibited from processing new registrations after failing to meet financial obligations agreed as part of a previous transfer deal. After recovering from a minor injury which had threatened his involvement, Ndiaye started that match but could be rested when Heckingbottom’s men travel to Wrexham in the fourth round of the FA Cup this weekend. He has scored 10 goals in 29 appearances for United since August, claiming eight assists and creating 25 chances in the process.

Although it is now apparent Heckingbottom has been aware of the difficulties his employers are facing behind the scenes for a considerable period of time, he has repeatedly stressed the importance of keeping people like Ndiaye and Sander Berge. The Norwegian midfielder was acquired from Belgian outfit Genk in a £22m deal three years ago.

Both Ndiaye and Berge featured during the meeting against the visitors from the MKM Stadium, which briefly saw United move 14 points clear of third place thanks to Daniel Jebbison’s early strike.

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