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While Olivier Giroud is not nearly as bad as many believe he is, Romelu Lukaku is a much more consistently threatening player who is physically considerably tougher to cope with.
Chelsea will rue letting the Belgian permanently join Everton after he led the Toffees' line with aplomb last season while on loan. He is a massive human being, and as evidenced against the United States in the last 16 of the World Cup, possesses the ability to shrug off defenders before charging toward goal.
Lukaku has a sweet left foot and is well on his way to being a world-class forward. Giroud, meanwhile, seems to have stagnated a bit, despite the fact that he has scored in about 40 percent of his appearances for Arsenal.
When Arsenal and Everton play this weekend, the Gunners' defense will be much more concerned about containing Lukaku than Everton's will be about Giroud.