are demanding around £50million to part with Anthony Gordon, having rejected an initial bid from for the midfielder.
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The highly-rated 21-year-old has attracted interest from across the Premier League this summer.
Tottenham attempted to prise Gordon away from Goodison Park in a package deal to sign Richarlison in July but the Toffees were unwilling to do business.
Newcastle have since registered an interest but were put off by Everton’s stance after the Toffees turned down an approach worth around £30m.
Chelsea have since taken the lead in the race to sign the Englishman and the Times say they have tabled a bid of around £40m to sign the midfielder.
However, Frank Lampard is keen to keep Gordon and is wary of allowing another attacking player to depart the club.
But SkySports say that Everton will reluctant allow Gordon to leave the club, provided Chelsea meet their asking price of £50m.
Thomas Tuchel is willing to let Hakim Ziyech and Callum Hudson-Odoi leave Stamford Bridge this summer, while Christian Pulisic is also available.
The German wants to play with a more fluid frontline following the departure of Romelu Lukaku and the acquisition of Raheem Sterling.
Chelsea were denied three points against rivals Tottenham on Sunday when Harry Kane scored a 96th minute equaliser.
Kalidou Koulibaly and Reece James scored either side of Pierre-Emile Hojbjerg’s equaliser but Kane struck late on to ensure a share of the spoils.
Antonio Conte and Tuchel were both sent off at full-time after clashing when the pair shook hands.
The managers had both earlier been yellow-carded when Tuchel was furious over the referee’s failure to award a free-kick in the build-up to Hojbjerg’s equaliser.
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