Everton manager Frank Lampard has commented on speculation linking Anthony Gordon with a move to Chelsea, as per transfer expert Fabrizio Romano.
The Toffees head coach has failed to play down talk of Gordon moving to Stamford Bridge, saying:
"He’s our player, we need him here. Anthony has a huge value to team - he’s key player for me. I consider him a massive player. 100% staying here? I can't assure anybody, that's naive."
The young English forward had a breakout season for Everton last time out, making 40 appearances, scoring four goals and contributing three assists.
Football Insider reports that Chelsea have made a third offer for the striker, offering Michy Batshuayi and Billy Gilmour plus cash in an exchange deal for Gordon.
The Blues have had two bids of £40 million and £45 million rejected by the Merseysiders for the Englishman thus far.
He has three years left on his current deal at Goodison Park and Everton are keen not to part ways with the forward.
Lampard's side have encountered a difficult start to the season having staved off a huge threat of relegation last campaign.
Everton lost 2-1 to Chelsea in the two sides' season-opener on August 6 with Gordon starting that game in attack for the Toffees.
They then went on to lose 2-1 against Aston Villa at Villa Park on August 13.
Meanwhile, Thomas Tuchel's side drew their second game of the season at Stamford Bridge 2-2 against rivals Tottenham Hotspur.
The west London giants are eyeing attacking reinforcements following the departures of Timo Werner to RB Leipzig and Romelu Lukaku to Inter Milan on loan.
Chelsea not finished with their transfer business
Chelsea seem eager to sign the young English forward, who has flourished at Goodison Park since making the step up from the youth system.
Tuchel's side have already signed the likes of Raheem Sterling, Kalidou Koulibaly and Marc Cucurella.
The Blues have spent a total of £181.43 million thus far and appear to have not finished their business yet.
Chelsea are also interested in Barcelona striker Pierre-Emerick Aubameyang alongside their pursuit of Gordon.
Reports claim that a proposed deal for the former Arsenal striker is moving in a positive direction.
Tuchel may have a new-look attack come August 31 when the transfer window slams shut.