Romelu Lukaku Reportedly 'Torn' over Chelsea, Manchester United Transfer

Everton striker Romelu Lukaku is reportedly "torn" between signing for Manchester United or rejoining Chelsea this summer because of concerns over the work rate demanded by Blues manager Antonio Conte.

According an exclusive from The Sun's Martin Lipton, the forward is afraid he would not be a natural fit as first choice under the Italian because of the defensive work and pressing he requires of his frontmen.

However, Lipton added that Lukaku is "keen on playing under [United boss Jose] Mourinho" and is struggling to choose between the two clubs.

Further, the Belgian "believes he is more valued by United" but "desperately wants" to play in the UEFA Champions League, something Chelsea are guaranteed to play in while the Red Devils could be relying on winning the UEFA Europa League after losing to Arsenal on Sunday.

Lukaku has not taken kindly to speculation regarding his future:

The striker seems likely to be on his way out of Goodison Park this summer, though, after refusing to sign a new contract, per the Telegraph's Chris Bascombe.

Rather than lose him for free next year, the Toffees would likely prefer to cash in on him this summer, and Lipton believes they will put an £80 million price tag on him.

The 23-year-old has enjoyed another productive year in front of goal, netting 24 times in the Premier League as well as providing six assists.

Everton shared some of his highlights to celebrate his inclusion in the PFA's Team of the Year:

United particularly have use for his ruthless finishing in front of goal having all too often failed to finish their chances this year, though Chelsea will also need to bring in a top striker if Diego Costa were to leave.

A move to Old Trafford would perhaps be a more suitable step for Lukaku, but his desire for Champions League football could hinder their chances if they fail to qualify, and he's not prepared to wait another season for it.

Chelsea might also hold a feeling of unfinished business for the forward after being turfed out of Stamford Bridge without being given the chance to prove himself, so he does have a significant dilemma on his hands.