Starsport understands Lukaku has agreed personal terms with Chelsea worth around £150,000-a-week.
Manchester United were willing to pay the Belgian around £200,000-a-week but he’s got his heart set on a return to Stamford Bridge, three years after leaving for the Toffees in a £28m deal.
Chelsea are yet to agree a transfer fee with Everton.
The Blues don’t want to pay more than £80m, but the Toffees are quoting £100m for their star man.
And ESPN pundit Paul Mariner has now given his take on the transfer saga.
"My mate is now the sporting director at Everton," the former Arsenal striker said.
"I had a good chat with him and they're going to spend a lot of money this summer.
"They feel as if it's time they broke into that top four, it's a big ask but that's what Ronald Koeman and the staff want to do.
"They've had bids for Lukaku, mainly from Manchester United and Chelsea.
"It's a lot of money, I personally wouldn't be paying that sort of money.
"They think they can hold out for it but they've already added to the squad.
"It's going to be very, very interesting to see if they improve and I think they will improve."
