Everton, under Farhad Moshiri's misguided leadership, have made some exceptional transfer errors.

And whilst the most headline-stealing ones are often incomings, brought in for a huge sum and on massive wages only to fail dramatically, their outgoings have often been just as damaging.

After all, due to Moshiri's recklessness in the market, their prized assets have almost been forced out of Goodison Park at times just to keep their finances in check.

Naturally, we now know that PSR still sought to punish them, but what makes things even worse is having to watch these former players star elsewhere.

Chelsea close in on Ademola Lookman One of the most recent emergences to frustrate Evertonians has been Ademola Lookman, who has been tearing up the Serie A with Atalanta for two years now.

Last season saw him record 23 goal contributions across all competitions, and he would follow that up with a further 11 goals and eight assists in the Italian top-flight alone this campaign, before a Europa League final hat trick dealt Bayer Leverkusen their only loss of the entire season and won his side the trophy.

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They write: 'The Percassi, however, have set the price, aiming for an increase: 60 million euros, just like Koopmeiners. Among the clubs interested at the moment are Liverpool, Chelsea and Manchester United, all willing to make an offer close to 60 million euros (PS50m).'

This comes after another report reinforced this new price tag for Ademola Lookman.

Everton have sold some exceptional talent under Farhad Moshiri It is so painful to see the 26-year-old, who Ronald Koeman once branded as 'the future of the club', shining elsewhere.

However, he is the latest in a long line of players who have gone on to shine elsewhere, or at the very least, just left a huge vacancy that they have never quite been able to fill.

Romelu Lukaku remains the outstanding example of the latter, even if he has never quite been as prolific as he was with Everton, whilst John Stones is another key name who has gone on to win it all since joining Manchester City.

Elsewhere, the departure of Richarlison hit fans hard due to the relationship they shared, and being forced to sell Anthony Gordon, their prized academy graduate, just to adhere to PSR, marked a sad state of affairs.

Even the likes of Ross Barkley, Idrissa Gana Gueye and now Lookman have all departed over the last few years and impressed elsewhere.