I mean you've got your head in the sand if you don't think he's gathered a lot of admirers from top teams. Ndiaye is currently doing all this in a team with no real fullbacks an average striker and pragmatic manager. Imagine if he was in a team with attacking fullbacks, clinical striker and football playing manager, he'd be unreal.
He is under contract for 3 more years and if there isn't a minimum fee release clause then he will only be sold if another club meets the valuation of Everton football club.
Given that Elanga (11 goals in 74 premier league games for Notts Forest) and Kudus (13 goals in 65 premier league games for West Ham) were both reportedly sold for £55 million last summer then Ndaiye (15 goals in 58 premier league games for Everton) will surely be valued at the very least around £60 million and more likely £65-70 million as that's his market value is based on similar players with poorer returns. Elanga has 0 goals in 28 premier league performances for Newcastle this season which reflects what a truly dreadful signing he was as most of us predicted on here.
Elanga will be 23 years old whilst both Ndaiye and Kudus will be 26 years old in September.
If Ndaiye is sold I would expect a fee in the region of at least £60-£70 million. Given he was reportedly signed for just over £15 million then that would do absolute wonders for FFP/PSR and really open the floodgates to spend big in the summer.
I would rather keep him but just making the point that if he's sold it would be for a huge fee.