Roma forward Tammy Abraham has reportedly emerged as a potential transfer target for Aston Villa and Everton.

Abraham is currently in his second season at Stadio Olimpico after being allowed to depart Chelsea shortly after their Champions League triumph in 2021.

The England international has arguably already justified his £34m price tag, contributing 34 goals and 10 assists in 87 appearances and helping Roma win last season's Europa Conference League.

However, the 25-year-old has not reached the heights of 2021-22, chipping in with just seven goals and five assists during his second campaign in Italy's capital.

With over three years still remaining on Abraham's contract, Roma are not in a position where they necessarily have to think about cashing in on one of their most prized assets.

Nevertheless, according to La Gazzetta dello Sport, Abraham is under pressure to make a bigger impact in order to retain a leading role at the club.

The report suggests that Roma are prepared to consider cashing in on Abraham unless he enjoys a strong end to 2022-23, his recent form having led to a period on the substitutes' bench.

I Giallorossi are allegedly ready to entertain offers in the region of €75m (£66.5m), a fee which is almost double what they shelled out for the player.

Villa, a former club of Abraham, are reportedly monitoring the situation as they look to made high-profile additions later in 2023.

Back in 2018-19, Abraham netted 26 goals in the Championship to guide Villa to promotion to the Premier League, and the player will be regarded as natural competition for Ollie Watkins.

Meanwhile, any bid from Everton will be dependent on Premier League survival and further improving their position with FFP, the Toffees having already made the £40m sale of Anthony Gordon this year without signing a replacement.

Abraham's ex-club Chelsea possess a £68m buy-back clause which can be activated this summer, a scenario which is plausible at a time when the Blues need to sign a new centre-forward.

Manchester United find themselves in a similar situation and are also said to be monitoring the situation.