Lukaku was widely linked with a £17-20 million move to White Hart Lane, with the North London side a good fit for one of the most ambitious strikers in the Premier League.
It’s unclear whether the Toffees will be going for a loan deal or a permanent move, but there are reasons to explain why Spurs never made a move for him.
Mauricio Pochettino has only just taken up his role at the club and like any new boss, he needs time to get to know his new players and to see if they fit into his ideal philosophy around the way he likes to play.
It’s difficult for Pochettino to commission such a big money move for a young player when he’s at a strictly business run club where there are already good attacking options in place.
Emmanuel Adebayor was revitalised last season under the guidance of Tim Sherwood who drafted him back into the first team after he fell out of favour during Andre Villas-Boas’s spell at the club.
Roberto Soldado struggled in his first season of English football but Pochettino may be ready to offer the Spaniard another chance to show what he can do, which would question the value of spending big on an alternative.
Pochettino also works well with younger players, with a superb recent record at Southampton of getting youth products into the first team.
The same could apply with Tottenham which not only saves the North Londoners cash, but also improves the sustainability of the model Pochettino will be using at the club.
Pochettino defied plenty of expectation at Southampton through some very clever coaching and tactical methods so any frustration in relation to Lukaku could be eased once his methods kick in and take effect.