Paris Saint Germain are preparing to prize Romelu Lukaku away from Everton despite Ronald Koeman’s stance that the forward is going nowhere.

Koeman and club majority shareholder, Farad Moshiri, have made it abundantly clear that Lukaku will not leave Goodison Park but PSG boss Unai Emery is reportedly willing to test their resolve for the Toffee’s bulldozing centre forward.

The Dutchman worked tirelessly to keep Lukaku at the club this summer following strong interest from his former club, Chelsea, but it seems he could be in for another big battle to keep him with the French champions this season.

PSG currently sit third in Ligue 1 only three points behind leaders Nice and despite boasting the league’s top scorer in Edinson Cavani, who has 15 goals in 15 games this season, Emery seems keen to bolster his attacking options.

Lukaku already has seven goals this campaign and looks to be the PSG manager’s prime target.

The Belgium international, however, has kept his cards held firmly to his chest when asked about a potential move.

“[My agent] never tells me anything,” Lukaku told French TV.

Chelsea vs Everton player ratings Show all 22 1 /22 Chelsea vs Everton player ratings Chelsea vs Everton player ratings Kepa.jpg Wasn’t asked to do much, especially in the second half but a clean sheet is a clean sheet. PA Chelsea vs Everton player ratings Azpilicueta.JPG Created chances going forward and was as solid as ever defending the attacks from the left wing. REUTERS Chelsea vs Everton player ratings Rudiger.JPG Made some mistakes in the game, gave the ball away too easily and got involved in some poor clashes. Got booked for nonsense argument with Bernard but did well to keep Richarlison at bay. REUTERS Chelsea vs Everton player ratings Luiz.JPG Tried to play balls through the centre of the pitch to the front men. Blocked off Coleman to allow Alonso to run into space off the free kick. Action Images via Reuters Chelsea vs Everton player ratings Alonso.JPG Really threatening from the left wing and hit a spectacular volley that was denied by Pickford. Action Images via Reuters Chelsea vs Everton player ratings Kante.jpg With Jorginho was unable to comfortably play the ball where he wanted but that was down to the pressure put on him by Everton. AP Chelsea vs Everton player ratings Jorginho.JPG Got challenged to the ball frequently by Sigurdsson and came off worse for it. Most of his influence came by playing from his own half. REUTERS Chelsea vs Everton player ratings Kovacic.JPG Tracked back and defended well against Richarlison and played some good balls out wide when switching the play. REUTERS Chelsea vs Everton player ratings Hazard.jpg Turned up the tempo in the second half, firing shots from range and working the ball into the box from the wings and the middle of the pitch. AP Chelsea vs Everton player ratings Willian.JPG Found Alonso with a pitch perfect free kick and combined with Morata and Hazard to create an opening in a solid Everton defence. In the second half who two or three chances to put Chelsea in front but narrowly missed them. REUTERS Chelsea vs Everton player ratings Morata.jpg Sent Willian in behind Digne with a great ball through the defence but wasn’t clinical enough in front of goal. PA Chelsea vs Everton player ratings Pickford.jpg Stopped Alsono’s volley with a diving save to keep things level in the first half and was under serious pressure in the second half but made some stellar saves to keep a clean sheet. PA Chelsea vs Everton player ratings Coleman.JPG Played well down the right and linked up with Walcott and Richarlison in the first half, had a lot of defending to do in the second 45 minutes and did it well. Action Images via Reuters Chelsea vs Everton player ratings Keane.jpg Started a little sloppy but came into his own as the match wore on. Everton directed their set pieces at him, but he couldn’t direct a header towards goal. To come to Stamford and get a point is a good effort. AFP/Getty Images Chelsea vs Everton player ratings Mina.jpg Got booked for a challenge on Hazard, it was a strong one and probably deserved a card, but it set the tone for solid defence from Everton. Getty Images Chelsea vs Everton player ratings Digne.JPG Very good. He defended well at left back and created options for Everton on the wing. His delivery from set pieces was accurate and just needed better finishing quality. REUTERS Chelsea vs Everton player ratings Andre-gomes.jpg Looked composed and in control in the mid-field with Gueye they were able to play out from the back with ease. Getty Images Chelsea vs Everton player ratings Gueye.jpg Closed down the Chelsea men and won the ball back in mid-field. With Gomes he manoeuvred the ball forward for Everton. AP Chelsea vs Everton player ratings Walcott.jpg Combined well with Coleman in the first half but had to defend in the second when Everton were under the pump. Getty Images Chelsea vs Everton player ratings Sigurdsson.JPG Asked to limit the influence of Jorginho and was successful in that role. He also played some beautiful passes into the wide men to spread Chelsea’s defence. REUTERS Chelsea vs Everton player ratings Bernard.jpg Missed a great chance in the second half to put Everton in front and from then on Chelsea dominated. Played well in the first half but his miss is unforgivable. PA Chelsea vs Everton player ratings Richarlison.JPG Held the ball up well and caused problems for Chelsea’s defence. Rudiger in particular found the battle tough and it’s honours even for the match. REUTERS

“As long as there is nothing, black and white and on paper, he will not bother me with it and I respect that.

“That is his way of working. I know they [interested clubs] are there though.”