Lukaku has made clear he wants to play for a club in the Champions League which Manchester United and Chelsea are able to offer him next season.
Earlier today the 24-year-old said he had an agreement with another club and his agent Mino Raiola knows what he wants.
Lukaku also insisted the prospect of staying at Everton was “not really an option”.
Chelsea and United are the clear frontrunners to sign Lukaku but the Blues are understood to be leading the race.
But according to the Independent, Everton’s preference would be for Lukaku to join Jose Mourinho at Old Trafford.
It is claimed Everton is interested in a potential swap deal involving players, in particular, Sergio Romero and Chris Smalling.
Romero played second fiddle to David de Gea this season but impressed whenever he had the chance and started the Europa League final over the Spaniard.
While Smalling struggled to reach the heights of the previous season as injury hampered his form and Mourinho publicly criticized him over a perceived slow recovery from toe and knee problems.
Nevertheless, Lukaku’s Everton career appears to be over as he looks to join a top club in England.
He said: “Staying at Everton is not really an option for next season.
“I am staying calm about everything. There is nothing concrete with another club at the moment, but my agent is busy discussing things. I’m not going to make big declarations on my future, but I know where I want to play: in a club who are competing in the Champions League and can win titles in England. Staying in England is best for me. I know the competition, and I’ve almost reached 100 goals in the league, which is a milestone I want to achieve. Read more