The Toffees, backed by fresh investment from billionaire Farhad Moshiri, are determined to put up a fight to hold on to their in-demand Belgian star in the summer.
Clubs looking to snatch Romelu Lukaku away from Everton this summer will have to fork out more than 50 million pounds ($71.3 million), according to the Daily Mirror.
The Belgium international has been in sensational form for the Toffees this season, scoring 25 goals in 36 appearances in all competitions.
The 22-year-old has dropped a huge hint that he is looking to leave Goodison Park at the end of the campaign after admitting he wants to play Champions League football.