Everton would reportedly be prepared to sell Romelu Lukaku this summer, providing that they receive an offer in the region of £65m.
The Belgian international has struck 25 goals in 36 appearances for the Toffees this season, including 18 times in the Premier League.
It is understood that the former Chelsea striker wants to depart Goodison Park this summer in search of Champions League football, and Manchester United have been strongly linked with a move for the 22-year-old.
According to The Mirror, Everton will grant Lukaku's wishes, but only if interested clubs part with £65m, which would shatter the British-record £60m that Man United paid for Angel di Maria in 2014.
Everton paid Chelsea £28m for the former Anderlecht youngster in 2014.