• Lukaku has scored 24 goals in 36 Premier League games this season.
  • Abraham has netted 23 in 41 appearances in the Championship with Bristol City.

Romelu Lukaku
Romelu Lukaku has rejected a new deal at Everton and is subject to interest from Chelsea and Manchester United Reuters

Chelsea could be forced into a player-plus-cash deal in their pursuit of Everton forward Romelu Lukaku with the Toffees interested in signing young Blues forward Tammy Abraham.

Antonio Conte has made the Belgian attacker one of his top priorities this summer, but he will have to meet Everton's valuation, which according to the Daily Mail is £100m ($129.5m). The Stamford Bridge outfit are unlikely to pay a world record fee for Lukaku, which brings Abraham into the equation.

The 19-year-old striker, who spent the season on loan at Bristol City has impressed, scoring 26 goals in 41 appearances in all competitions. His performances in the Championship have attracted interest from a number of clubs including Chelsea's London rivals Arsenal.

Abraham is keen to play in the Premier League next season, and confirmed that he will sit down with Conte at the end of the season to discuss his future. Everton are keen to remain in front of the queue if Chelsea do agree to allow him to leave either on a permanent basis or on another season-long loan.

The Goodison Park outfit are ready to make the England Under-21 international part of any negotiation they have with regards to the transfer of Lukaku back to his former club. The Belgium international has made it clear that he wants to play in the Champions League and has refused an offer of extension.

Chelsea, however, are unlikely to have a clear road in their pursuit of Lukaku with Manchester United also keen admirers of the striker. According to the Guardian, Jose Mourinho has made the Premier League's second highest goal scorer — 24 goals, two behind leader Harry Kane — this season a priority target.

The Portuguese manager reportedly views the Everton striker as a perfect replacement for Zlatan Ibrahimovic, who has been ruled out indefinitely with a knee injury.

Tammy Abraham
Chelsea forward Tammy Abraham's (C) impressive showing on loan has attracted interest from Everton and Arsenal Reuters