The Manchester United striker has expressed his frustration at being played out of his favoured position at Old Trafford and could be open to a move away from the club
The Toffees are resigned to losing Lukaku, who fired them to fifth in the table with 15 goals in 31 league games during a hugely productive loan spell, and are assessing other realistic attacking targets, with Welbeck at the top of the list.
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Speaking on Monday, Welbeck revealed his frustrations at being used out wide, rather than his prefered central role and refused to confirm that he definitely intends to remain in Manchester.
Goal understands the United striker is, however, willing to fight for his place under new boss Louis van Gaal, although with Robin van Persie and Wayne Rooney ahead of him in the pecking order, regular first-team opportunities may continue to be difficult to come by.
Van Gaal has already consulted assistant boss Ryan Giggs over several first-team squad members and although the Welshman is a fan of Welbeck, he could be offloaded as the club aim to raise funds for a summer splurge, with targets including the likes of Kevin Strootman and Edinson Cavani.
United could even use Welbeck as a sweetener in any potential deal for Ross Barkley, who Everton are adamant is not for sale despite interest from the Red Devils and other Premier League rivals.
England international Welbeck's modest wages of £54,000-a-week make him an affordable target for the Toffees, while the club are also working on a permanent deal for Manchester City midfielder Gareth Barry following his own successful loan spell.