Crystal Palace boss Pierre Sage and Everton's David Moyes
Everton and Crystal Palace have held talks over a surprise swap deal involving Dwight McNeil and Brennan Johnson.
The Sunday Times first revealed that the potential switch remains complicated by the two clubs' respective valuations of their wingers.
Brennan Johnson3
Johnson has struggled since joining Palace from Tottenham in January
Wales international Johnson only joined Palace in January from Tottenham in a £35million move.
He briefly held the mantle of the Eagles' club record signing before it was broken weeks later for now-teammate Jørgen Strand Larsen.
The 25-year-old has struggled badly since swapping London's north for south, having failed to score in 26 appearances for Palace.
The former Nottingham Forest star was then an unused substitute in his new club's Conference League final triumph over Rayo Vallecano.
It is a rapid fall from grace from the heights of the 2024-25 season in which Johnson finished as Tottenham's top scorer with 18 goals - which also included the winner in the Europa League final asSpurs ended their 17-year trophy drought.
He found the net just four times across 22 appearances under Thomas Frank in the first half of last season before heading to Palace.
Palace and Everton in talks over Johnson and McNeil swap deal
Johnson could have been joined at Selhurst Park by McNeil, who looked set to seal a deadline-day switch to the club in January.
A loan deal with a £20m obligation to buy was agreed with Everton, only for the transfer to be aborted at the 11th hour.
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talkSPORT previously reported that the relevant paperwork was not submitted to the league in time, despite McNeil completing a medical and Palace submitting a deal sheet to be granted extra time.
Dwight McNeil playing for Everton3
McNeil will be keen to get his future sorted after a roller coaster year
The 26-year-old's partner, Megan Sharpley, subsequently accused Palace of messing with his mental health and breaking promises.
Sharpley criticised the Conference League winners over a lack of communication and labelledtheir handling of McNeil as 'cruel'.
talkSPORT revealed in the days afterwards that Palace did not intend to abandon the deal and were sympathetic to the player's plight.
McNeil has now entered the final 12-months of the five-year deal he signed upon his arrival on Merseyside from Burnley in 2022.
Straight swap deals between two Premier League clubs, meanwhile, are proving increasingly rare due in part to amortisation (PSR Rules).
Teams are less likely to replicate the Alexis Sánchez-Henrikh Mkhitaryan swap and instead line up pseudo-swaps that go down on the balance sheet as two separate transfers - such as the individual deals which saw Luka Vuskovic join Brighton while Jan Paul van Hecke headed in the opposite direction to Tottenham.
Dwight McNeil and his girlfriend Megan Sharpley3
McNeil and Sharpley both took to social media to comment on his failed switch to Palace earlier this year
Other recent examples included Everton and Aston Villa sending their academy products Tim Iroegbunam and Lewis Dobbin to each other in separate deals for a reported £9m each.
Villa also flogged Omari Kellyman to Chelsea for £19m days after landing the Blues' homegrown defender Ian Maatsen for £37.5m.
The most infamous of them all saw Elliot Anderson leave his boyhood club Newcastle for Nottingham Forest in July 2024 for £35m.
Yet Forest effectively paid only £15m on the balance sheet, given goalkeeper Odysseas Vlachodimos moved to Tyneside for £20m.