This is what you do. You match the Everton offer and sell them Smith. Fuck, pay them to take the guy if needed. After Smudge passes a medical (shit players never fail them, do they?), you surreptitiously slip Moutinho a highlights package of Smith over the past year. Use Yakety Sax and wacky sound effects. Include a card with the Portuguese equivalent of "You're going to do all that work in midfield just to pass the ball to him?"