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Manchester United have been blasted by Everton manager Ronald Koeman over Romelu Lukaku.

The Goodison forward has been linked with a summer move to Old Trafford with the Merseyside club reportedly demanding £100m for their man.

He has refused to sign a new deal with Everton and Zlatan Ibrahimovic's season-ending injury has increased speculation the former Chelsea hitman will reunite with Jose Mourinho in Manchester.

But Koeman insists that would not be a step up for the player - and that fifth-placed United are unlikely to qualify for next season's Champions League via their Premier League position.

"I cannot see Manchester United finishing in the top four," he said. "Zlatan's injury looks bad and when I look at the amount of matches they are having to play this season I can see them missing the top four.

"I have not been impressed by the way they play.

"They are struggling to decide matches. With Everton we drew twice against United this season and both times there was more in it for us.

"The Europa League is a different calibre than the Champions League. The fact that Man United were struggling to beat a team like Anderlecht proves what kind of season the club is having."

Lukaku, who has 24 Premier League goals this season, appears to have decided to quit Goodison but Koeman isn't ready to let him go easily.

"Everton now have the resources to keep every player, including Lukaku, who has a contract for another two years," he added.

"I am talking to the owners every week. We want to make the next step with this club towards a higher level."