Everton would still be in line for payment from Manchester United even if Romelu Lukaku leaves the club as part of a swap deal.
A clause in the contract which took Lukaku to Old Trafford from Goodison in the summer of 2017 says the Blues are due around £5million if he moves in this window for a certain price.
Lukaku had been linked with a big money move to Inter Milan but United are now said to be in talks with Juventus over the prospect of swapping the Belgium striker with Paulo Dybala.
But the ECHO understands that would not prevent Everton from receiving money as per the clause in the agreement they struck two years ago.
Even if Lukaku was swapped with Dybala, a valuation for both players has to be set for accountancy purposes, and as long as that figure meets a certain threshold, as stated in the deal the Blues agreed with United, then they will still receive the £5m.
Dybala could leave Juventus this summer as part of a revamp of the Italian club's forward options that will also see Everton snap up Moise Kean.
The Blues are making progress on the 19-year-old's signing but his switch is not expected to be wrapped up until the end of the week at the earliest.
