Everton has rejected a £40 million ($48 million) bid from Chelsea for Anthony Gordon.

Gordon has also received interest from Tottenham and Newcastle. 

Thomas Tuchel believes Gordon could fill one of the three attacking positions in his 3-4-2-1 system.

Everton are continuing to insist the 21-year-old is not available for transfer, and Chelsea will now consider whether to make an improved offer.