Chelsea are reportedly prepared to offer Everton £60m to sign Anthony Gordon before the transfer window closes.
The Blues are looking to strengthen in the final third after Romelu Lukaku joined Inter Milan on a loan deal, while Timo Werner was sold to RB Leipzig.
Chelsea have identified Gordon as one of their targets, but they have reportedly had four previous approaches knocked back by Everton.
According to the Daily Mail, Chelsea are set to offer £50m with a further £10m in add-ons to sign the 21-year-old this summer.
Everton are believed to be looking for a fee in excess of £50m, so Chelsea's offer is believed to leave the two clubs close to an agreement.
The Blues could still face competition from Tottenham Hotspur, who are set to enter the race but an offer that is worth £60m could help them beat their London rivals to Gordon's signature.
