Along with Wesley Fofana and Pierre-Emerick Aubameyang, the England Under-21 international is a key target for Thomas Tuchel before next week’s transfer deadline as protracted talks continue.
Chelsea are understood to have seen two bids for Gordon worth up to £45million rejected by Everton, who do not want to sell but may have to due to their financial situation.
Standard Sport understands that a £60m offer could be enough to secure a deal, but the Toffees want either Conor Gallagher or Armando Broja thrown in on loan.
Everton are thought to be rivalling Nottingham Forest for Bournemouth’s Jaidon Anthony as they prepare potential replacements for Gordon, but as it stands Lampard insists that a departure from Merseyside for the 21-year-old academy graduate is simply not on the cards.
“It is absolutely not happening at this point and that is where we are at,” the Chelsea icon told reporters ahead of Everton’s Premier League trip to Brentford on Saturday. “The situation we are in [now is] Anthony is not leaving this club.
“There absolutely has to come a time where we have to understand what the squad is going to be and especially a player of the level of Anthony, I have to know he is going be here. We are at that situation. We have drawn a red line.
“It is very difficult, I got asked last week, will he be here at the end of the window and it is an impossible question to answer, really.
“But I am working now to try and put a squad together and it is my job to get the best squad so there absolutely has to come a time where we have to understand what the squad is going to be and, especially [with] a player of the level of Anthony, I have to know he is going to be here and the good thing is here at the club, myself and everybody involved upstairs has the same kind of thinking so there will be no doubts on that front.
“In seriousness, there is that [cut-off] point and I won’t say where it is but I think you understand I am getting very close to it.”
While Chelsea finally agreed a deal with Leicester for defender Fofana on Friday night, Everton announced the arrival of fellow Frenchman Neal Maupay from Brighton on a three-year contract that includes the option for an extra year.