Sheffield United's Iliman Ndiaye financial interest clarified after Fabrizio Romano Everton transfer update

Sheffield United do not anticipate to receive a significant sell-on sum from Iliman Ndiaye’s move to Everton, when his exit from boyhood club Marseille is completed. The Senegal international moved to France last summer after entering the final year of his Bramall Lane contract, and performing a late U-turn on his initial decision to sign a new deal with the Blades.

Ndiaye arrived in Marseille to a hero’s welcome after helping United into the Premier League, but his dream move didn’t work out as either club would have hoped as he registered four goals in 44 appearances last season. He was also scheduled to play under yet another manager next season after former Brighton boss Roberto De Zerbi reached an agreement to take over at Stade Velodrome but Ndiaye edged closer to the exit door when an offer was accepted by the Marseille hierarchy.

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Ndiaye admitted returning to Marseille, where he spent time as a young boy, was a dream but he has also long harboured ambitions of playing in the Premier League. Transfer guru Fabrizio Romano has reported that Ndiaye has begun a medical with Everton, who recently entered into another period of exclusivity regards a takeover, and a deal could soon be finalised.

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After reluctantly sanctioning Ndiaye’s exit, on the eve of the Premier League season, United inserted a sell-on clause into the deal as well as rights to match any offer Marseille accepted for the player in the future. But the fee Everton pay for Ndiaye is expected to be broadly similar to the one United received a year ago, meaning that if there is any profit, it will be minimal. United would then be entitled to a percentage of that profit figure - understood to be 20 per cent.

The Blades would also have had the option to match Everton’s offer and essentially pay a 20 per cent discount on Ndiaye’s fee because of their sell-on clause, but that was never really a proposition after the Blades were relegated to the Championship last season. The ongoing takeover attempt by a US-based consortium has also complicated matters in the transfer market, although the wheels are expected to start turning soon ahead of August 9’s season opener away at Preston North End.