Everton have reportedly braced themselves for a new £30 million-plus offer from Newcastle United this month.
The Magpies have freed up an attacking space in their squad after loaning Chris Wood to struggling Nottingham Forest and Gordon is finding it difficult to get in the Everton team.
Eddie Howe's side are thought to be in the market for a versatile forward and are willing to open the cheque book in order to make that happen.
