Manchester United are ready to test Everton's resolve to keep their £40million-rated goal machine Romelu Lukaku.

Lukaku has set the Premier League alight this term with 15 goals and has plundered 12 in his last 12 games in all competitions to take his season's total to 19.

United looked at Lukaku last summer, but boss Louis van Gaal ultimately decided against lodging an official bid for the Belgium international.

But with goals in short supply for United this season, Lukaku is back on their radar - although Everton are certain to resist their advances.

United know they are unlikely to succeed with a bid for Lukaku in this month's transfer window, with Everton unwilling to let the 22-year-old go.