According to the London Evening Standard, Everton are prepared to sell Romelu Lukaku to Chelsea this summer, but the Toffees would want young Blues forward Tammy Abraham in a player-plus-cash deal.

What's the story?

It is no secret that Chelsea want to re-sign Lukaku at the end of the season, and it is understood that the Premier League leaders are prepared to break their transfer record in a bid to bring the Belgian back to Stamford Bridge.

Lukaku, 23, has scored 24 Premier League goals for Everton this season, whilst he has netted 86 times in all competitions since his last appearance for Chelsea, which came during the 2013-14 campaign.

Despite Everton's desire to keep hold of the powerful centre-forward, according to the London Evening Standard, the club's stance is softening, and the Toffees have identified Abraham as a possible signing in this summer's transfer window.

Manchester United and Arsenal have also previously been credited with an interest in Lukaku, although it seems that Chelsea are in the driving seat as they look to replace Diego Costa, who continues to be linked with a move to the Chinese Super League.

Would Abraham improve Everton?

Abraham, 19, came through the youth system at Chelsea, and made two Premier League appearances for the Blues last season.

The teenager was not deemed to be part of Antonio Conte's plans for the 2016-17 campaign, however, and was allowed to join Championship outfit Bristol City on loan in last summer's transfer window.

Abraham has netted 25 times in 45 appearances for Bristol City this term, including 22 goals in the Championship, which is extremely impressive for a team languishing in the bottom half of the table.

The forward has also netted twice in two appearances for England's Under-21 outfit, whilst at six foot four inches, he would provide a similar physical presence to Lukaku in the final third of the field.

It would not be right to expect Abraham to directly replace Lukaku's goals at Goodison Park, but the powerful striker has already shown his goalscoring potential, albeit in the Championship.

Everton have seemingly accepted that they will have to sell Lukaku at the end of the 2016-17 campaign, and 19-year-old Abraham could well become the latest youngster to join Ronald Koeman's revolution on Merseyside.

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