Romelu Lukaku is on Chelsea’s list of replacements for Diego Costa.
According to a report in The Mirror the Everton striker could be on his way back to Stamford Bridge as Antonio Conte draws up an elite list of strikers to replace the China-bound Spanish international.
Everton are in negotiations about getting Lukaku onto a new long term deal but even if they manage that there are likely to be get out clauses relating to bids from Champions League clubs.
The 23-year-old Belgian international is believed to be interested in returning to Chelsea after being sold by Jose Mourinho in 2014 following two seasons on loan at West Brom and Everton.
Chelsea are hopeful that they can keep hold of Costa during the January transfer window but Conte’s future plans won’t include the former Atletico Madrid man.
Ronald Koeman is aware of the issue, especially with contract talks dragging on, and can only attempt to put together his own squad as player by player the Roberto Martinez side moves on.