Cedric Bakambu could be on his way to Everton if Romelu Lukaku leavesGetty Images
Koeman is short on cover regardless of Lukaku’s departure and at the top of his wanted list for the summer are two highly-rated forwards in Spanish football.
French-born forward Bakambu hit double-figures for goals in his debut campaign for Villarreal last season.
This season the DR Congo international has broken back into the team following the African Cup of Nations and has scored twice in his last five games.
Cedric Bakambu has had a breakthrough season at Villarreal and will cost Ronald Koeman around £25millionEPA
Jose, 25, has spent time on loan at Real Madrid during his career and has made a big impact after moving to Real Sociedad this season.
The Brazilian has scored 11 times, with Goodison scouts among those tracking his progress in the second half of the season.
Willian Jose of Real Sociedad has caught the eye of Goodison scoutsGetty ImagesThe Brazilian is seen as of a good enough standard to replace Romelu LukakuGetty ImagesRomelu Lukaku’s future at Everton appears in doubtGetty Images
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Both Bakambu and Jose are expected to move this summer, commanding fees of more than £25million each and making a big profit for their Spanish clubs.
Lukaku is set to leave Goodison to play Champions League football and Koeman wants to invest the cash they receive into his first-team.
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