Lukaku has claimed he will not pen a new deal with Everton, and wants to move to a club who are in the Champions League, and understandably further his career.
The 23-year-old has bagged an exceptional 24 goals during the 2016-17 Premier League season, and has caught the eye of a number of admiring European outfits.
Last week it was reported that a £70m bid was being readied by the London side for Lukaku but it looks like that just won't cut it.
Kirkbride added the huge asking price is an attempt from Everton to deter potential suitors, as they want to keep Lukaku on their books.
It remains to be seen if such a fee would scare off Chelsea, especially if reports suggesting Diego Costa could leave Stamford Bridge in the summer are true.
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Tottenham Hotspur and Everton have arguably the two best strikers in the Premier League amongst their ranks.
However, Everton are unwilling to let go of their prized asset any time soon, as they hold big ambitions of contesting in Europe as well as for the Premier League title.
Everton forward Romelu Lukaku has admitted that he subscribes to the in-house TV channels of both Chelsea and Manchester United.
"He told me he won't sign a new contract", Everton manager Ronald Koeman was quoted by the Sun (UK).
The Belgian's future remains unclear after recently turning down a contract extension to stay with the Toffees, with the likes of Chelsea, Manchester United and the Bianconeri all being linked with moves.