Everton have reportedly set their sights on Celtic striker Moussa Dembele as a possible replacement for Romelu Lukaku this summer.
Lukaku's future at Goodison Park remains in doubt after he decided against signing a new contract at the club, with Chelsea understood to be interested in bringing the Belgian back to Stamford Bridge.
talkSPORT reports that manager Ronald Koeman has identified Dembele as the ideal candidate to fill the shoes left by Lukaku after the Frenchman scored 32 goals in 48 games for Celtic last season, firing them to an unbeaten domestic treble.
The report goes on to claim that Everton would be willing to break their transfer record for the second time this summer in order to land Dembele, with the 20-year-old expected to command a fee of at least £30m.
The Toffees have already signed Jordan Pickford and Davy Klaassen for a combined fee of more than £50m this summer as they look to build a squad capable of challenging for the top four.
Celtic are reluctant to lose Dembele, but could accept bids of around £30m having only signed him from Fulham for £400,000 last summer.