Chelsea "have reached an agreement in principle" with striker Romelu Lukaku according to CNN contributor Tancredi Palmeri.
The Belgium international is also a target for Manchester United and is expected to leave the Toffees for £100million.
He is eager to make a return to Stamford Bridge according to recent reports having failed to make an impact during his first spell in London.
Meanwhile, the striker has confirmed that he already knows where he will play his football next season.
"I don't want to stay at the same level. I want to improve and I know where I want to do that," he said.
"We are now talking to the club. I know what's happening, but I will leave the talks to my agent.
"I know what's happening, but I can't tell you anything more.
"What I would like most is to play in the Champions League and try to win the Premier League once. Or better - a few times."
