Everton are thought to be interested in Chelsea striker Tammy Abraham, with Chelsea having believed to have turned down a £10 million offer for the striker.
Abraham has impressed whilst on loan at Bristol City in his first season of senior football.
The young striker is in the running for the Golden Boot in the Championship, having already scored 22 league goals.
Chelsea head coach Antonio Conte is thought to be a fan of Abraham and wants to include the striker in his first-team squad next season.
Lukaku is thought to be keen on a move back to Stamford Bridge this summer but is likely to come at a cost.