Romelu Lukaku’s fine form for Everton this season has seen him linked with some of Europe's biggest clubs this summer. After turning down a new contract with The Toffees, the Belgium international looks set to leave, but his next destination is not quite so clear.  Already in the running for the free-scoring striker are Manchester United and Chelsea. Jose Mourinho has signed Lukaku in the past and believes now is the time to make a deal for him again and make him United's star striker. It is yet to be confirmed whether Zlatan Ibrahimovic will be at Old Trafford next season, but he is not expected to play before the new year even if he does stay.  Lukaku failed to establish himself at Chelsea in his first spell at Stamford Bridge. With the club now looking to bring him back, he may feel that he has unfinished business with the Premier League champions, who are looking to strengthen in order to launch a Champions League challenge next season. 

Now, Manchester Evening News has reported that a source close to Lukaku claims that Bundesliga champions Bayern Munich have joined the race to sign the powerful centre-forward.  Manager Carlo Ancelotti is a long term fan of Lukaku and believes that he would be able to transfer the club's domestic dominance to European success. The report also claims that Lukaku's father would prefer his son to make the move to Europe.  Whoever wins the race to sign Lukaku will not do so cheaply. The fact that he has two years remaining on his contract and the current going rate for top-class strikers means that the fee could be in the region of £100 million.