West Ham and Southampton reportedly have their sights on Abraham

Tammy Abraham is set for exits at Chelsea in the next few days, with Romelu Lukaku preparing to come in the other way.

Abraham, 23, struggled for game time last season under boss Thomas Tuchel.

Though the England international racked up the highest tally of goals (12) in all competition for Chelsea the last campaign, however, he has struggled to hold down his spot in Tuchel's starting XI since the arrival of Timo Werner last summer.

Chelsea are reportedly close to completing a bumper deal for Inter Milan striker Lukaku in the next few days as they look to strengthen their attack.

While Lukaku's return to Chelsea is already fanning plenty of excitement in the Blues camp, their neighbours Arsenal are stuck in a bidding war for Abraham, who's bound to give way for the Belgian.

Chelsea close to completing a club-record deal worth £97.5m (€115m) for Lukaku

According to the Mirror, Arsenal are locked in a tight race to land Abraham.

The same report claims Chelsea want 40 million pounds for the 23-year-old and won't hesitate to turn down loan offers for their academy star.

Arsenal, reportedly, want a replacement for frontman Alexandre Lacazette, whose future is up in the air at the Emirates.

Reports suggest that Abraham fits the bill and has been identified as a potential replacement for the Frenchman.

But the Gunners are not the only outfit eager to land Abraham.

Saints Southampton have registered their interests in his services, together with West Ham and Italian side Atalanta.

West Ham favourites to sign Abraham

West Ham were touted as favourites to land the prolific forward after they emerged the only suitors to signal their interest in Abraham at the start of the summer.

However, that has changed with Atalanta and Southampton in the fray and Arsenal entering a little too late.

Fending off English outfits West Ham and Southampton, however, won't be an easy task for Arsenal. Hammers West Ham produced a spectacular performance last season under David Moyes to finish sixth — two places above Arsenal.

Unlike Arsenal, West Ham have a chance to play in the Europa League in the coming season.

However, if the Hammers can match Chelsea's asking fee for Abraham, it could thwart the Gunners' chances of landing Abraham in the new season.