Three years ago, Everton paid £28m to sign Romelu Lukaku from Chelsea which was their record signing until Everton made goalkeeper Jordan Pickford their record signing last week when they paid Sunderland £30m for his signature.

The Toffees, who also recently spent £24m on Dutch ace Davy Klaassen, are eager to continue to splash the cash over the coming weeks, and they are seeking to sign Chelsea target Moussa Dembele, the Celtic striker that has been linked to Chelsea a number of times.

Everton are holding out for a record fee of £80 million for the 24-year-old and The Sun claim Ronald Koeman wants Celtic’s French forward Dembele as the replacement for Lukaku.

In selling Lukaku to Chelsea, Everton will have more than enough funds to sign Moussa Dembele from Celtic.