Everton have already slapped a £100 million price tag on their star striker after he told pals that Chelsea is his first choice destination this summer.

The two clubs remain sworn enemies following the tug of war over John Stones two years ago.

Chelsea failed twice to land the defender amid accusations they tried to unsettle Stones who was sold eventually to Manchester City.

A similar scenario is taking shape again with Everton vehemently opposed to doing business with Chelsea over their 25-goal striker who has rejected a new contract.

Sources close to the player insist while Everton have not given up hope of keeping their leading scorer who still has two seasons left on his contract.