Sean Dyche has refused to rule out Dominic Calvert-Lewin leaving Everton this summer.
Calvert-Lewin continues to be linked with several Premier League clubs after entering the final 12 months of his existing contract at Goodison Park.
A potential move to Newcastle fell through in June while Manchester United and West Ham are both credited with interest in the England international.
The Blues already saw Amadou Onana leave for Aston Villa in a £50 million deal and Dyche admits bids for Calvert-Lewin would need to be considered.
Asked what would happen if an offer was received for Calvert-Lewin, he said: “That would be the challenge for the club – what level (of fee)? For any player, not just Dom.
“You saw Amadou leaving us [earlier this summer]. There was a level where they think: ‘Right that’s it, it’s got to be done’.
“That is the current situation of the club. It’s not just about the players mentioned, it’s about any player.
“The club has got an outside picture and that’s not something I can control. They do need to balance the finances better.
“We have done a lot of work with that since I’ve been here.”