Anthony Gordon missed a second day of training with Everton on Wednesday amid talks over a potential £35m transfer to Newcastle. Everton rejected a £40m offer from Chelsea last summer for the England under-21 international, and had placed a £55m valuation on the homegrown talent, but look set to accept less following further negotiations with Newcastle. Gordon is believed to be keen on a move to the north east and has not trained with Everton while the two clubs discuss a deal. Everton say the 21-year-old’s absence was planned. Gordon’s exit would generate funds for Everton to make their first signing of the January window having seen a loan deal for Villarreal forward Arnaut Danjuma hijacked by Tottenham. Their priority, however, is to find a new manager following the sacking of Frank Lampard on Monday. Despite Marcelo Bielsa’s reservations about the job Everton remain in communication with the former Leeds manager, who is the first choice of owner Farhad Moshiri. Everton know that attracting Bielsa mid-season and in the midst of a relegation battle will be difficult and have several candidates under consideration. Contact has been made with representatives of Sean Dyche and the former Burnley manager would welcome the chance to relaunch his managerial career at Goodison Park.