Frank Lampard's side have finally become active in the transfer market following a quiet start to the summer, with Dwight McNeil and Ruben Vinagre joining in the past week to add to James Tarkowski's arrival earlier in the window.
The Toffees have been linked with numerous targets throughout the summer though, including the likes of Levi Colwill, Armando Broja and Conor Gallagher from Lampard's former side.
However, Everton look to be raiding Stamford Bridge in other areas according to 90min, who are reporting that Ross Barkley, Michy Batshuayi and Billy Gilmour are all being targeted.
It was reported recently that Everton were keen on a reunion with Barkley, who left Merseyside for West London in January 2018.
The attacking midfielder has endured a hugely disappointing time at Chelsea to date, having made just 58 Premier League appearances for the Blues during his four-and-a-half-year stay so far.
The report suggests that Barkley is keen on the move back to Goodison Park, with a permanent move said to be edging closer to completion.
Like Barkley, Batshuayi has also had a frustrating time with Thomas Tuchel's side, having been spent out on five different loan spells since making the £30m move to Chelsea from Marseille back in 2016.
Meanwhile, Gilmour endured a mixed 2021-22 Premier League on loan at Norwich City over the past 12 months, making 24 league appearances as the Canaries suffered a hugely disappointing relegation.
Lampard is said to be a huge admirer of the Scotland international however, and Everton remain in talks with Chelsea over a potential move this summer.
Following the return of Gallagher to Stamford Bridge ahead of the 2022-23 campaign, as well as the likes of N'Golo Kante, Jorginho, Mateo Kovacic and Ruben Loftus-Cheek, Gilmour looked set for a huge battle to earn a place in Tuchel's plans were he not to secure a move away during the transfer window.
Elsewhere, as well as a potential return to the club for Barkley, the Toffees are also eyeing up a return to Merseyside for Idrissa Gueye, who left the club for Paris Saint-Germain back in 2019.
The defensive midfielder does not look to be part of Christophe Galtier's plans in the French capital however, and looks set for an exit from the Parc des Princes along with fellow midfielders Julian Draxler and Georginio Wijnaldum.
With arrivals at Everton finally coming through the door, Lampard will be looking to improve on last season's narrow avoidance of Premier League relegation following a turbulent summer so far, which has seen Richarlison leave for Tottenham Hotspur and fan protests take place over the club's ownership and board.