Everton have turned down a £40m offer from Chelsea for England Under-21 forward Anthony Gordon.
It is understood Chelsea are likely to come back with a higher offer in a bid to tempt Everton to sell the homegrown 21-year-old.
There is the potential for a cash-plus-player loan as Everton have previously been linked with two Chelsea players, Armando Broja and Conor Gallagher who both made late appearances in Chelsea’s draw with Tottenham on Sunday.
With Dominic Calvert-Lewin injured and Richarlison sold to Tottenham, Gordon has started both Everton’s games so far this season in an unfamiliar number nine role.
Gordon, 21, made his Everton debut in January 2020 and signed a five-year contract in September 2020.
Gordon scored four goals from 35 appearances in the Premier League last season and helped the Toffees survive relegation as well.
Chelsea’s interest in Gordon adds to a long list of Chelsea attacking targets with Barcelona striker Pierre-Emerick Aubameyang also on the Blues shortlist.