Everton want more than £50m for Gordon, who is one of their prized assets

Everton is open to Chelsea's offer of a package that includes a guaranteed £50 million and an additional £10 million in add-ons for the 21-year-old who has emerged as one of their top targets for the remaining months of this transfer season.

Chelsea's most recent attempt is one that is said to have brought the two clubs closer to reaching a deal and raised the Londoners' prospects of signing their target after Everton rejected a number of earlier offers.

Gordon, an attacker for the England under-21 team who wants to join Stamford Bridge, is coveted by Everton for a cost greater than £50 million.

Everton has remained steadfast despite Chelsea's escalating proposals after earlier in the summer window fending off interest from Tottenham and Newcastle.

Four Chelsea approaches have previously been rejected by the Toffees.

Gordon's possibilities for the England team will improve with a transfer to Chelsea and the opportunity to play in the Champions League.

Gordon has represented England from under 18 through to under-21 level. He broke into Lee Carsley’s side last November and scored four times in just seven under-21 appearances