Everton would prefer to deal with Manchester United in regards to the sale of Romelu Lukaku with Sergio Romero and Chris Smalling eyed in exchange, according to the Independent.
The news publication has detailed that Lukaku himself has made his mind up to return to former club Chelsea in a deal that will cost upward of £80million.
However, the Toffees would rather sell the 24-year-old to the Old Trafford giants as they themselves are interested in goalkeeper Romero and centre-back Smalling.
Both players have been capped on numerous occasions for Argentina and England respectively, but under Jose Mourinho they have found game time hard to find with the likes of David de Gea, Eric Bailly and Daley Blind all ahead of them in the club’s pecking order.
The pair did also start in Manchester United’s 2-0 Europa League final victory over Ajax last month, showing that they are capable of playing at a high level and while Ronald Koeman will be looking at another striker to replace Lukaku he may also be looking at the possibilities of bolstering his squad.
The goalkeeping department has become a problem position for Everton at times this season with both Maarten Stekelenburg and Joel Robles struggling, while in the centre-back area veterans Phil Jagielka and Ashley Williams are currently occupying the roles.
Both Romero and Smalling would move to Everton with large experience of playing at the highest level, but it is likely the decision will now lie with Lukaku.