Everton have one confirmed signing in the 2026 summer window, Merlin Röhl from SC Freiburg for £18m. They have also confirmed no sale income, which leaves net spend at -£18m. The window opened on Monday, June 15 and closes at 11pm GMT on Tuesday, September 1, so the bigger question is still retention, not just recruitment.

Why Ndiaye sits at the centre of the window

Iliman Ndiaye is the clearest example of that. Everton paid £15m to Marseille for him, he is under contract until 2029, and last season he produced 6 goals and 3 assists in 32 appearances. That is a good return for a player still being framed as a longer-term asset, which is why outside interest has not gone away.

Ndiaye has also left the door open to his old club. He said: "I'm certain the story isn't over at all with Marseille." Another line from the same interview was equally blunt: "At a club like that, you have to perform very quickly. I struggled, I won't deny it." Everton remain confident about a new deal, but the club are still dealing with the fact that a valuable, productive attacker is exactly the sort of player other sides will keep circling.

Gueye and the Burnley ruling keep the mood cautious

Idrissa Gueye is the other major decision. He played 25 games in 2025/26 and his option for a further 12 months did not kick in. Moyes said, "He's fine. He's not training yet but he's fine, it's not a serious injury, so we hope he'll be back soon," then added, "He's taking on more responsibility and we're now seeing a really important midfielder, with the versatility to play in other positions, as well as someone who is turning into a leader for us."

The Burnley case is part of the backdrop, even if Moyes insists it should not change the summer. He said, "They told me no, Simon. They told me that it wouldn't have any effect on it," and also, "I really hope it has no effect on what we're going to do in the summer." Burnley were awarded £26m in damages plus £9m in interest, taking the compensation claim to £35m. That is the sort of number that makes any summer feel more carefully managed, even if the club say the spending plan is unchanged.

The most sensible read is that Everton are trying to do two things at once: add to the squad and avoid losing value from it. Röhl is the only confirmed arrival so far, but Ndiaye and Gueye are the names that will shape how stable the rebuild feels by the time the window shuts.

FAQ

Will Everton's summer transfers be affected by the Burnley compensation ruling?

David Moyes said the Burnley ruling would not have any effect on Everton's summer business. He also said the club knew the issue could happen when the ownership changed hands. The case still matters because Burnley were awarded £26m in damages plus £9m in interest, taking the claim to £35m.

Why is Iliman Ndiaye being linked with more transfer interest at Everton?

Ndiaye scored 6 goals and made 3 assists in 32 appearances last season, and he is under contract until 2029. One source says Everton are confident about a new deal, while another quotes Ndiaye saying, 'I'm certain the story isn't over at all with Marseille.'

What is happening with Idrissa Gueye's Everton future?

Gueye played 25 games in 2025/26 and his option for a further 12 months did not kick in. Moyes said he is not fit for the game, is back on the grass, and described him as an important midfielder and leader. Everton have not made a final decision on his future.

Compiled by the ClutchBrief Desk with AI assistance, cross-checked against 2 outlets. How we work →