Everton have enjoyed success in recent seasons in the transfer market, with the club prioritising younger additions rather than big-name signings who are past their best.
The Toffees have signed the likes of James Garner and Jarrad Branthwaite in the last couple of years, with the latter already being touted for a £75m move to Manchester United this summer.
Undoubtedly, Sean Dyche's side would love to keep hold of the talented 21-year-old, but given their situation with PSR, any deal would represent fantastic business after paying £1m for the defender just over four years ago.
Not all the club's business has been a success, as reflected by the signing of Jean-Philippe Gbamin, who the club paid £25m for back in 2019 before going on to make just eight appearances for the club.
However, there's another player the Toffees purchased who came with a lot of promise, before rapidly falling down the pecking order in recent seasons.
Mason Holgate's stats at Everton
After arriving at Goodison Park for £2m under Roberto Martinez back in the summer of 2015, Mason Holgate had to bide his time before making any impact, with the youngster having huge potential to be a hit at the club.
He had to wait a whole season before making his first appearances in the Premier League, before featuring 18 times for the Toffees during the 2016/17 campaign.
However, he would endure a decrease in game time over the next couple of seasons, with the English centre-back falling out of favour under managers Sam Allardyce and Marco Silva.
Holgate would only make 20 appearances in the league over the two campaigns, before being loaned out to Championship side West Brom for the second half of the 2018/19 season.
His temporary stint in the West Midlands allowed for a resurgence at Goodison Park, registering at least 25 appearances in the Premier League for three consecutive seasons between 2019 and 2022 – scoring his first three goals for the club in that time.
2016/17
18
1,371
2017/18
15
1,182
2018/19
5
407
2019/20
27
2,053
2020/21
28
2,288
2021/22
25
2,134
2022/23
8
508
However, he would return to being a bit part player for the 2022/23 season, with Holgate only featuring eight times before two unsuccessful loan moves away from the club during the current campaign.
He's only featured 11 times in the league between his moves to Southampton and Sheffield United, respectively, with Holgate looking like suffering relegation with the Blades come the end of May.
Mason Holgate's wage in 2024
Nearly nine years on from his arrival at Goodison Park, the now 27-year-old earns a reported £70k-per-week, as per Spotrac, with the defender earning an extortionate amount given his lack of game time for the club.
His weekly wage is more than double what Garner earns, with the former Manchester United youngster only taking home £30k-per-week – a measly figure given his importance under Dyche over the last 18 months.
Given the club's precarious position, with the Premier League's PSR and FFP rules, the Toffees need to look at offloading Holgate, who still has one year left on his deal at Goodison when he returns from his stint at Bramall Lane at the end of the campaign.
He was a solid addition back in 2015, but unfortunately, he's not up to the standard of the Premier League anymore, with Dyche's side needing to cash in on him, to avoid losing him for nothing in the summer of 2025.