German outlet BILD reported that Iliman Ndiaye is one of four players Liverpool is targeting to replace Salah. Separately, sources informed TEAMtalk that Everton would make it as difficult as possible for Liverpool to sign the attacker.

Everton has stated that no offer for Iliman Ndiaye will be considered during the January transfer window. According to TEAMtalk, the club is categorical that the Senegalese attacking midfielder, a key player for the team this season, will not be sold, and will not be sold to local rival Liverpool. Despite interest from clubs such as Liverpool, Tottenham, Newcastle, Juventus, AC Milan, and Atletico de Madrid, Everton does not intend for him to leave. The club's position is that Ndiaye is not for sale and will stay at Goodison Park at least until the season concludes. He earns an annual salary of 2,795,582 euros.

Mundo Deportivo reports that major European clubs, including Liverpool, have a growing interest in Iliman Ndiaye. The report also states that despite this interest, Everton does not intend to facilitate an exit for Ndiaye in the winter or summer, although it adds that their stance could change depending on the team's final league position and the player's will.

According to TEAMtalk sources, no club has made contact regarding a move for Iliman Ndiaye since Inter did in the summer, and sources close to the situation have diminished the likelihood of a transfer. Everton plans to maintain its position and does not intend to consider any offers for Ndiaye in January. The same sources suggested that Everton would be least likely to sell to Liverpool because of their rivalry. In a recent interview, Moyes confirmed that Everton does not intend to allow Ndiaye to leave. A specific price has not been set for the player because Everton does not plan to sell him, but others have suggested that an amount exceeding £70m would be required for a sale to be approved.