The Belgium international has established himself as one of the best strikers in the Premier League since leaving Stamford Bridge, initially on loan with West Brom, in summer 2012.
Indeed, the Toffees front-man has gone on to bag 60 goals across the last four Premier League campaigns, including a career-best 18 goals in the top flight last season.
According to London Evening Standard, the Blues are prepared to pay a club-record £60million transfer fee plus striker Loic Remy to re-sign the 23-year-old.
At the same time, Lukaku is so keen on returning to Chelsea, who bought him from Anderlecht in 2011, that he’s considering handing in a transfer request.
Those two factors have seemingly compelled Goodison gaffer Ronald Koeman to admit the club may be unable to resist an offer from the Blues.
Ahead of Everton’s Premier League clash with Chelsea, the Dutchman said in his pre-match press conference; “He is still an Everton player but finally the board makes those kind of decisions.
“Of course, I would like to keep all my best players but I know football. I know business. Let’s wait. The club is doing everything to keep all the players we’d like to keep in the team.”