Chelsea are still keen to bring another striker to Stamford Bridge before the season starts next month.
Michy Batshuayi has already been brought in for £33 million from Marseille but Antonio Conte would still like to bolster his strike force further.
The Blues have been closely following Alvaro Morata and Romelu Lukaku throughout the summer and have been dealt another blow in their quest to secure at least one more big signature this month.
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Lukaku's current club are naturally reluctant to sell their prized asset and Ronald Koeman is hopeful a price tag of £75 million will be enough to scare off the Belgian's former employers.
According to the Daily Mail, Everton have already increased their valuation by £10 million over the last couple of months and following their recent financial position, will feel confident the 23-year-old will extend his stay at Goodison Park for another season at least.
Lukaku has scored 61 goals from 127 appearances during his three seasons and although he wasn't quite at his best throughout Euro 2016, Chelsea officials will be very aware of his great record in the Premier League.
Even so, such a high valuation does appear quite inflated in comparison to the price tag attached to Real Madrid's Morata.
Chelsea have already seen two bids for the Spaniard - who has only just rejoined Los Blancos - rejected and the most recent reports suggest the Blues will have to stump up £67 million to lure him away from the Bernabeu.
Morata's performance in Serie A and the Champions League with Juventus last season would certainly indicate Conte may get better value for money for the Madrid forward than Lukaku.
For the time being, the new Chelsea boss has had to utilise midfielder Ruben Loftus-Cheek in a more advanced role during pre-season but, regardless of his confidence in the youngster to do a job, surely a more long-term option will need to be brought in to seriously compete with Batshuayi and Diego Costa.