Chelsea Transfer News: Latest Rumours on Romelu Lukaku Before Summer Window

Chelsea and Manchester United will reportedly battle it out for Everton forward Romelu Lukaku this summer, with the Belgian potentially costing a world-record transfer fee of £100 million.

According to Neil Fissler of the Sunday Express, Lukaku has told the Toffees he will not sign a new contract at the club amid interest from Antonio Conte and Jose Mourinho, managers of the Blues and Red Devils, respectively.

With two years left on his current deal, Everton are expected to cash in on the former Chelsea star, making the most out of the situation.

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Per the report, Real Madrid's Alvaro Morata was previously a target for both Chelsea and United, and with the Spaniard now likely to end up at AC Milan, the market for top attacking options is already thinning before summer has even begun.

Lukaku will be a popular target due to his Premier League experience―despite being just 24 years old, he has starred in England's top division for some time and bagged a tremendous amount of goals. This past season, he finished with 25 in the league, more than any Chelsea or United striker.

Diego Costa was the Blues' star man in front of goal this season, and even he would welcome the Everton man with open arms, per Kristof Terreur of HLN:

Fissler reported the Spain international could be sold to help raise funds, although his report leans on a move to China―something the former Atletico Madrid man has already ruled out, per DirectTVSports:

Chelsea's other main attacking option is Michy Batshuayi, who didn't play much in his first season in west London but made the most of his opportunities. Conte is expected to give the former Marseille man an extended look during the summer.

United's plans will hinge on Zlatan Ibrahimovic and his return from injury, although the Swede could opt to leave the club instead. Either way, the Red Devils will have to consider their long-term plans, and a striker of Lukaku's calibre would be welcome at Old Trafford.

Marcus Rashford remains a special talent, but he still lacks the raw scoring potential to lead the attack on a permanent basis. It's not a bad idea to bring someone along to take care of the scoring while the 19-year-old develops at his own pace.