The Blues have been working on signing a replacement for Diego Costa for months but will have to spend a fortune if they want the Everton star

Chelsea have made Romelu Lukaku their top target to succeed Diego Costa, but are far from reaching an aggrement as Everton stand firm on their £100 million valuation, Goal understands.

The Premier League champions refuse to pay the full fee Everton are demanding, but it is thought Lukaku has agreed with his agent to prioritise a return to Stamford Bridge over a move to Manchester United.                                                                                                                                                                                                                              

They are keeping the lines of enquiry open with Alvaro Morata, who Antonio Conte rates very highly. The Real Madrid striker has drawn serious interest from United and AC Milan and could leave the Champions League winners in search of more first team opportunities.They are keeping the lines of enquiry open with Alvaro Morata, who Antonio Conte rates very highly. The Real Madrid striker has drawn serious interest from United and AC Milan and could leave the Champions League winners in search of more first team opportunities.