Everton are eyeing up a £10m move for Burnley's Andre Gray with the striker having just 12 months left on his current contract.
The former Luton Town man does not look likely to agree on an extension and the Clarets have already identified Nottingham Forest's Britt Assombalonga as his replacement.
Gray arrived at Turf Moor in 2015 from Brentford for £9m and has excelled under Sean Dyche's leadership, however, he did struggle to get into the starting lineup towards the end of last season.
Nevertheless, the 26-year-old still managed nine goals in his debut Premier League season.
The Mirror report that Burnley are content with letting Gray go for £10m and will be quick to move for Assombalonga who is expected to cost the same amount.
Dyche was actually the man that handed the DR Congo international his senior debut back in 2012 with Watford and he is now his number one priority for the summer.
The 24-year-old is renowned as one of the finest striker's in England's lower divisions and a move to the Premier League seems inevitable.
Burnley will be hoping Assombalonga can mirror Gray's success when moving up the divisions while the Englishman could prove a wise investment by Everton.
With Romelu Lukaku likely to leave this summer, the Toffees will need reinforcements up front and the Burnley man would be an ideal acquisition.
Sandro Ramirez is also expected to join the club from La Liga side Malaga, with Ronald Koeman moving quickly in the transfer market to improve his team ahead of the pre-season.