Everton have denied any wrongdoing in the transfer of their former striker Ibrahima Bakayoko to Marseille in July 1999.
According to the Daily Express, the Merseyside outfit were named in a French court case as one of four Premiership clubs who allegedly 'circumvented the rules' with regards to transfers.
Goodison director of communication Ian Ross said: "In keeping with all transfers involving Everton, and that includes Ibrahima Bakayoko, they are above board, transparent and totally legitimate."
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