Everton are reportedly interested in signing Roma striker Tammy Abraham this summer.
The Toffees managed to preserve their Premier League status with a narrow 1-0 win over Bournemouth on the final day of the season.
Sean Dyche will want to avoid being in a similar situation next term, and he will be keen to address the weaknesses in his squad during the transfer window.
After registering 34 goals in 38 games, Everton finished the 2022-23 campaign as the second-lowest scorers in the top flight.
Dominic Calvert-Lewin, Neal Maupay and Ellis Simms could muster only four league goals between them, highlighting the club's issues in the final third.
With Calvert-Lewin continuing to struggle with injury issues and Maupay expected to leave, Everton are set to delve into the market to strengthen their forward line.
According to The Sun, Everton are planning to launch an ambitious move for Abraham, who has emerged as their top transfer target.
Abraham is coming to the end of his second year in the Italian capital, and he still has three years left to run on his Roma contract.
However, the Giallorossi are under strict Financial Fair Play regulations due to an agreement with UEFA, and as a result, they will listen to offers for the England international.
Everton are also having to be mindful of Financial Fair Play rules, but they are said to be plotting a £27m bid for Abraham.
Roma signed Abraham from Chelsea for £34m in 2021, and while the Blues have the option to buy back the striker for £68m, they currently have no plans to bring their academy product back to West London.
The Toffees are hoping to move quickly to fend off interest from Aston Villa, who could look to sign their former loan player.
Abraham racked up 27 goals in his first season with Roma, but he has failed to match that impressive figure this term, registering nine goals in 53 appearances.
The 25-year-old started Wednesday's Europa League final against Sevilla, which ultimately ended in a penalty shootout defeat.
