Everton have had a difficult season which can be partially blamed on their poor transfer business at the club ever since the arrival of Farhad Moshiri, and lessons must be learned with new manager Frank Lampard heading into his first full transfer window this summer.

It has been reported that the Toffees will need to axe up to 10 players this summer to recoup some of the financial losses incurred during Moshiri's reign at Goodison Park, and there are many candidates that are worthy of the chop following a series of poor performances over this season.

One player who has seen a revival in his Everton career since Frank Lampard took over is Alex Iwobi, who has had a less than positive impact since he joined the club back in 2019, with the winger offering up just seven goals and six assists in 89 appearances over the last three years.

Despite the Everton boss giving the Nigerian international his opportunity to redeem himself in the second half of this season, it is too little too late for the player who has been part of a squad that has led to the demise of the club, putting them in a position to be relegated for the first time ever from the Premier League.

In one of Moshiri's biggest transfer howlers to date, Iwobi cost the club up to £34m and following his unsuccessful spell at Goodison Park has seen his market value diminish to over half that amount, as the attacker is now worth just £16.2m.

Indeed, over his two and a half seasons at Goodison Park, the £100k-per-week flop who Michael Ball claimed plays in "panic mode" has earned seasonal SofaScore ratings of 6.75 in 2019/20, 6.74 in 2020/20 and 6.73 so far this term, ranking him as Everton's 11th-best, ninth-worst and 14th-best player in each respective Premier League campaign.

And, when you consider that the 25-year-old winger is on one of the highest wages at the club, selling up this summer could save Everton millions on the two years left on his contract - something which could be reinvested into players who can offer something more influential on the pitch.

Lampard has some big decisions to make this summer and must be ruthless with rebuilding his squad if the Toffees are to improve upon their incredibly disappointing campaign this time out.

AND in other news: Everton must launch move for "outstanding" 25 y/o "Wolverine" as insider claim emerges