Everton are reportedly open to parting ways with Ben Godfrey during the January transfer window.

When the Toffees signed the defender from Norwich City for £20m in 2020, Godfrey was regarded as a key piece of the Toffees' future.

While regular game time came during his opening two years at Goodison Park, a broken ankle on the first weekend of the 2022-23 campaign has contributed to him dropping down the pecking order.

Although there was theoretically the chance for fresh openings to emerge under Sean Dyche when he was appointed early in the year, Godfrey has found himself out of the team for much of this campaign.

In the space of a few days, Godfrey played 90 minutes of an EFL Cup tie at Doncaster Rovers before being introduced as a late substitute in a Premier League fixture at Sheffield United on September 2.

Since then, though, Godfrey has not been provided with a single outing, despite being named on the substitutes' bench for each of Everton's Premier League fixtures.

With just over 18 months remaining on his contract, all parties have naturally reached a point where they will want to make a decision regarding his future.

According to Football Insider, Everton are prepared to allow Godfrey to take on a new challenge elsewhere at the midway point of the campaign.

The financial situation at Goodison Park has been well-documented of late, the Merseyside outfit being docked 10 points for breaching Premier League Profit and Sustainability regulations.

Although Everton are appealing that decision, club officials will realistically want to make further cutbacks in January, and getting Godfrey's wages off their outgoings would help with that process.

Last week, it was claimed that Tottenham Hotspur held an interest in acquiring the services of Godfrey, who may be regarded as a like-for-like replacement for Eric Dier.

The long-serving England international is out of contract in the summer, and he is expected to attract offers at the turn of the year whether that be bids to move immediately or a pre-contract agreement.

Head coach Ange Postecoglou has also lost key centre-back Micky van de Ven in the long term with a hamstring injury, the Dutchman not expected back for another couple of months.