The Belgian striker was signed by the Blues for a fee of 19million in 2011 from Anderlecht but has been loaned out in the last two seasons. West Bromwich Albion took on Lukaku last season while he scored 15 league goals for Everton in the season gone by. Due to his impressive displays, the 21-year-old is being linked with numerous clubs including Atletico Madrid and Inter Milan. Another club said to be in the race to sign the youngster are Zenit St. Petersburg, managed by Villas-Boas who was Lukaku’s first boss at Chelsea. However, Lukaku will reject any move to a club managed by the former Spurs boss.“Lukaku felt mistreated and undervalued when AVB was at Chelsea and has no intention of working for him again,” said a FDN source with close links to Chelsea. The Belgian is set to represent his nation at next month’s World Cup and is certain to be at the heart of much speculation in the coming transfer window.