Everton are still hopeful they can keep star striker Romelu Lukaku and have slapped a £100m price tag to warn off pursuing parties, as reported by The Sun.
Chelsea and Manchester United have both been linked with the 24-goal Belgian, but Ronald Koeman is determined to be stubborn towards the Premier League giants with these latest revelations.
If either club did fulfil the Toffees' needs and coughed up the fee, it would set a new transfer record, eclipsing the £89m United paid for Paul Pogba last summer.
The Red Devils are looking to land the 24-year-old with Jose Mourinho desperate for a new striker, particularly after Zlatan Ibrahimovic suffered a serious knee injury.
Chelsea are also keen to re-sign the Belgian as a possible replacement for Diego Costa, who is rumoured to be keen on a move to China this summer.
Antonio Conte looks set for a big summer spending spree in order to make his Blues side strong enough to compete on all fronts after being absent from this year's Champions League.
But, Koeman is adamant Everton can keep Lukaku for at least one more season, however, the striker has already rejected an improved deal reported to be worth £120k-a-week.
Nevertheless, the Belgian - who is desperate for Champions League football - still has two years left on his current deal, meaning the Toffees have a distinct advantage when dealing with his situation.
If they cannot persuade their talisman to sign on, they can negotiate the highest price for their man this summer, perhaps breaking the transfer record in the process.
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