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.
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Gordon was the subject of interest from Newcastle last summer as Everton rejected a £35m bid from the North East side before Chelsea launched a bid of their own.
Newcastle think highly of the 21-year-old, according to Football Insider, and think he could bring more cutting edge to their team as they look to secure Champions League football for next season.
The Everton Academy product has managed just three goals in 18 appearances so far this campaign and has started only once since the World Cup ended.
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