This is certainly one to keep an eye on as we approach the summer window.
Last week it was reported that a £70m bid was being readied by the London side for Lukaku but it looks like that just won't cut it. The Blues are keen to re-sign their former player, but will face a number of obstacles along the way.
Thus, they have slapped a price tag of £100 million on Lukaku in order to ward off the interests of Chelsea and Manchester United.
The Daily Telegraph claims that Chelsea's relationship with Everton has still not fully repaired following John Stones' transfer saga in the summer of 2015. Join the We Are Hooligans team!
With more goals to his credit, Everton now believe Lukaku's worth has increased to £100m, and hope to put off potential suitors ahead of the coming season. During Lukaku's first spell at Stamford Bridge, Jose Mourinho was the manager and never gave Lukaku an opportunity to fully prove himself. It all adds up to being yet another long, drawn-out summer transfer battle.
Tottenham's star forward has 20 goals in the Premier League, while Everton's Belgian ace leads the charts with 24.
The Belgium worldwide has continued his prolific goal-scoring form from 2015-16 this season, and his 23 goals are four better than closest challenger for top scorer honours, Tottenham's Harry Kane.
Zlatan Ibrahimovic, Diego Costa and Sergio Aguero have all scored 17 goals.
Meanwhile, John Terry, who is a target for Bournemouth and West Bromwich Albion after announcing he will leave Chelsea at the end of the season, has confirmed he will delay a decision over his next club.