Everton have told Chelsea that they will not consider bids of less than £75m for former striker Romelu Lukaku, according to reports.
The 23-year-old struck 25 goals in 46 games for the Toffees in all competitions last season after joining them from Stamford Bridge for just over £29m in 2014.
According to Gazzetta dello Sport, Everton are under no financial obligation to sell their star forward after being taken over by billionaire investor Farhad Moshiri.
Lukaku joined Chelsea from Belgian side Anderlecht in 2011, but failed to score in 10 Premier League appearances for the Blues.