The Blues are set to refuse Lukaku a move regardless of the price that is offered.
The striker has been strongly linked with an exit from Goodison Park for several months, with him and his agent openly discussing his desire to play Champions League football.
His fine form last season was thought to have attracted attention across Europe, but so far only former club Chelsea have shown a firm interest in his services.
As yet a formal bid has not been made for their former star, with Everton holding out for £75 million for one of their key players.
That is a price that Antonio Conte’s side are unwilling to pay, leaving the clubs at something of an impasse at this moment in time.
However, according to the Daily Mail, Everton have grown infuriated with their rivals’ attempts to unsettle the Belgian international.
They report that they are now set to refuse Lukaku a move regardless of any offer that comes in for him, a move that echoes how they dealt with Chelsea’s interest in John Stones last summer.