Lukaku has impressed at Everton in this campaign after signing a season-long loan deal and Roberto Martinez would love to keep him on a permanent basis.
However a move to Goodison Park, or any other club in the Premier League for that matter, looks unlikely as Jose Mourinho would prefer him to move abroad.
It comes as something of a surprise that Mourinho is willing to sell a proven Premier League goalscorer, when he has lacked one this season, but reports claim he does not rate the youngster.
Radamel Falcao and Diego Costa are high on Mourinho’s wanted list and he aims to stay within Uefa’s Financial Fair Play rules by selling Lukaku and using the money to help sign one of them.
Watford boss Javi Gracia does not think Abdoulaye Doucoure's form will be affected by his omission from France's latest squad.