Koeman has played Deulofeu up-front in the absence of Romelu Lukaku over pre-season.
And the Dutch boss has suggested that he believes that Deulofeu has the potential to play as a number nine throughout the campaign ahead.
“He’s very dangerous in this position,” Koeman said. “If we don’t have Lukaku he’s the best option to replace him up-front. He’s showing his qualities. He's fast, and he makes good runs.”
Deulofeu has generally made a name for himself as a skilful wide-man, but Everton are short of striking options.
With Lukaku being handed extended leave after Euro 2016, Everton have a lack of other senior strikers available to them.
The Toffees could call upon the likes of Arouna Kone or Oumar Niasse, but neither have convinced at Goodison Park.
Deulofeu, on the other hand, has made an encouraging start in the position and could have a key role to play in the upcoming season.
Deulofeu scored during Everton’s 3-1 win against Milton Keynes Dons yesterday.