Big money has been the order of the day for Everton in the last few summer transfer windows so expect this one to be vibrant as well.

The Toffees have a new manager in place and are aiming to strengthen in a plethora of positions.

What’s the word?

One area they appear to be targeting players is up front. That might be surprising considering Dominic Calvert-Lewin found the net on 21 occasions last season.

However, that hasn’t stopped rumours of Haris Seferovic and Allan Saint-Maximin arriving at Goodison Park.

The latest piece of gossip from Merseyside is that they are interested in signing Tammy Abraham.

The English striker is out of favour at Chelsea and with the Blues linked with a mega-money swoop for Erling Haaland, he could be given the boot.

90min report that the Toffees are just one of a number of teams interested in prising him away from Stamford Bridge.

West Ham, Southampton and Crystal Palace have all been put off by the sum of money they’d have to pay but Brighton and Aston Villa remain keen.

Lukaku 2.0

Cast your minds back to the summer of 2014 and you may remember Everton smashing their transfer record.

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The player in question was a certain Romelu Lukaku who left Chelsea behind in a deal worth £28m.

Like Abraham, the Belgian was out of favour and decided to move elsewhere in search of regular first-team football.

The deal surpassed everyone’s expectations as Lukaku quickly proved why he is among the most devastating forwards in world football.

During his time in Merseyside, the powerful attacker beat the goalkeeper on 87 occasions in 166 matches. What followed was a monumental move to Manchester United before he joined Inter and then lit up Euro 2020, ending the competition in the Team of the Tournament.

Abraham isn’t at the same elite level just yet but there would be plenty of similarities between the move.

Not in the manager’s plans but still scoring goals, the 23-year-old has racked up 30 strikes for Chelsea despite a lack of regular football. He's also been described as "phenomenal" by Alex McLeish even when not playing.

Lukaku has always been a player capable of blowing a defender away. He can hold the ball up, roll his marker and then dart away from the backline with heavy but quick strides.

Abraham might not possess the same speed or finesse but his power and ability to hold the ball up has similarities.

For instance, last season the current Chelsea striker won 1.8 aerial duels per match in the Premier League. That happened to be the same number Lukaku managed in the Champions League for Inter.

Both tall and offering an immense presence in attack, this deal has the potential to replicate the one they concluded seven years ago.

AND in other news, Forget Zaha: Rafa could seal Everton masterclass by signing "scary" £60m beast...