There is ‘substance to links’ surrounding a loan move between Everton and Chelsea midfielder Billy Gilmour, according to CBS journalist Ben Jacobs.

The Lowdown: Gilmour’s future at Chelsea

The Scotland international is set to hold talks with manager Thomas Tuchel regarding his future at the West London club after he was dropped from the first-team’s tour of the United States, as he instead joined up with the U23s (via The Telegraph).

The 21-year-old endured a tough loan spell last season with Norwich City when the club were relegated from the Premier League, for which Gilmour became the target of abuse by a small number of supporters.

It remains to be seen where the youngster’s future lies next season, but it feels unlikely he can force his way into Tuchel's plans given his form last term.

The Latest: Jacobs shares the latest

With Gilmour potentially surplus to requirements at Chelsea, Jacobs has addressed the rumours linking the Scotsman with a move to Goodison Park.

Taking to an interview with EFC Daily, the journalist claimed:

"There is substance to links between Everton and Billy Gilmour. A loan-move has been discussed. Gilmour was cut from Chelsea's US pre-season tour and is currently surplus to requirements.

"Rangers are also interested. Gilmour had a difficult loan spell at Norwich last season and is likely to be loaned out once more."

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The Verdict: Good signing

Whilst Gilmour’s loan spell at Norwich didn’t go as he would have hoped, the midfielder’s fantastic potential remains to be unleashed in the English top-flight.

Described by former Scotland international Kris Boyd as a ‘quality player’ who ‘makes things happen’, the 21-year-old must have made quite the impression on Frank Lampard during his 18-month stay as Chelsea boss, as the Toffees man has remained keen on bringing the Scotsman to Merseyside since arriving at the club.

Therefore, if anyone is able to help Gilmour reach his full potential, then it is probably Lampard. This could be a great move for the player and for Everton.