The report claims that Lukaku has signalled his intention to leave Goodison Park for a Champions League club and French champions Paris Saint-Germain are allegedly keen on his services.
PSG will be looking for a replacement for the departing Zlatan Ibrahimovic and Lukaku seemingly fits the bill following his best individual season of his career in the Premier League thus far.
Berahino rose to prominence last season as he topped the Baggies’ scoring charts and played a key role in the club’s survival in the top flight, prompting strong interest from Tottenham Hotspur.
Despite not quite reaching those high standards this season, there is no doubt the young forward remains one of the brightest English prospects about and is tipped to leave The Hawthorns this summer.
Everton will need a solid replacement should Lukaku leave and Berahino could be considered a decent option considering the similarities between the two in regards to pace, strength and directness.
Berahino, 22, has netted just four goals this season but with only one year left on his contract, the Toffees believe a deal in the region of £12 million would be enough to bring him to Goodison Park.