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.