Chelsea are willing to meet the world record price Everton are demanding for Romelu Lukaku.
The Sun says Lukaku wants to join Chelsea which will trigger another bitter transfer battle with Everton.
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.
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.
But they would rather let him join Manchester United instead of Chelsea if a deal must be done.
Lukaku's reservations about playing for Jose Mourinho again, who did not give him a look when they were both at Chelsea before, are also coming into play.