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Everton have slapped a world-record £100m price tag on wantaway striker Romelu Lukaku.

The Premier League top scorer has refused to sign a new contract at Goodison and wants to leave for a side in the Champions League.

But Everton are determined to keep hold of Lukaku and say they will only consider selling him this summer if a club meets their huge valuation of the 23-year-old.

Lukaku was the subject of interest from Chelsea last year but the Blues received no bid for a player they valued at around £70m.

But Everton now believe the Belgium’s worth has increased to £100m after a season in which he has plundered 24 league goals to top the scoring charts.

The sky-high valuation will be designed to put off any clubs looking to take advantage of his contract stand-off.

Everton manager Ronald Koeman confirmed this week that Lukaku does not want to sign a new deal, saying: “He told me he won’t sign a new contract.”

But the Blues boss has told the striker he must “respect” the final two years of his current deal.

The world’s most expensive footballer is Paul Pogba who cost Manchester United £89m last summer when he signed from Juventus.