Everton will demand Tammy Abraham from Chelsea if Romelu Lukaku is to return to Stamford Bridge.
According to a report in the Daily Mail Ronald Koeman sees the striker who impressed at Bristol City as essential in any deal that involves Lukaku leaving Goodison Park
Abraham scored 26 times in the Championship for a side that battled against relegation and is expected to move out on loan to a Premier League side next season.
Chelsea have made Lukaku their number one striking target but are reluctant to pay the £100m asking price for a striker that they sold for £28m three years ago even though the Belgian has developed into one of the best strikers in the Premier League.
By including Abraham in a deal the headline price could be more acceptable and provide Antonio Conte with a ready made replacement for Diego Costa who seems certain to be on his way to China.