Everton are facing a situation where a number of player contracts are either ending this summer or are due to finish at the end of next season.
Calvert-Lewin is one individual who still has a year left on his current deal and the Blues have offered him a new one to tie him to Goodison Park for a longer period.
Now comes a story that talks between the Toffees and the player have stalled and the 27-year-old striker might be willing to run down his existing deal and leave for free next year.
While player sales are inevitable this summer given the Blues horrendous finances and ownership uncertainty, the fact the club have offered Calvert-Lewin an extension obviously indicates they want to keep the player and not offload him, at least unless a big bid were to come in.
However, if he is not willing to consider what is on the table then I think Everton should not waste too much time and sell as soon as possible and get the maximum amount for the player now.
Of course, that won't necessarily be easy as this summer's transfer window will likely be a sellers market given that so many Premier League clubs are seeking to trim their squads and avoid any PSR problems next season.
What happened to the Toffees and Nottingham Forest in the 2023-24 campaign has certainly caused concern and had a ripple effect across the League, making many clubs look again at their books and consider getting shot of players they can sell.
Strikers are though the most valuable and scarce commodity in the Premier League and while Calvert-Lewin is hardly a prolific goalscorer, he does have qualities that make him well-suited to the demands of the English top flight.
His pace, tremendous strength and dominance in the air and ability to hold the ball up, make him an effective traditional-type of centre-forward.
Losing Calvert-Lewin would obviously present Everton with a problem, not least given the lack of viable alternatives with Beto having flopped badly last season and Youssef Chermiti still only 19 and sorely lacking in experience.
Meanwhile, Neal Maupay has returned to Merseyside after his season-long loan spell at Brentford. But his time at Goodison Park was little short of farcical and hardly inspires confidence that he can start scoring goals in Sean Dyche's system.
There are possible affordable alternatives out there and perhaps a loan deal or raiding a relegated club might represent the best chance of finding a replacement for Calvert-Lewin.