In all likeliness, Everton cannot offer Champions League football next season, whereas Chelsea can confirm their return to the competition in as little as six league games' time following a season absence.
Sky Sports News HQ's Merseyside reporter Vinny O'Connor takes a closer look at Romelu Lukaku's contract situation at Everton...
The Toffees and Lukaku have been in negotiations over a new contract for several months, although the deal was said to be "99.99 per cent" done by the Belgian's agent, Mino Raiola.
Lukaku has been in excellent form for Ronald Koeman's side this season and is a frontrunner to win the Premier League's Golden Boot with 19 goals so far.
However, Lukaku is insisting to a release clause of no more than £70million to be included in the new contract.
It would be a complete role reversal if Lukaku replaces Costa this summer, as his move to Everton in 2014 provided the funds and space for the Spaniard to make the move to West London.
Everton officials had expected the striker to agree a five-year deal in the next 48 hours.
Check these 5 alternatives to the Samsung Galaxy 8
What appear to be screenshots of Samsung's Galaxy S8 software have been spotted inside the.apk file of Samsung's Smart Switch app. Now, AT&T is a bit behind, but they are at least sending out an update to a number of older Samsung devices.
"So I wouldn't put it past Chelsea to go back in for Lukaku".
Can Everton keep both players?
Everton are exactly where they should be.
However, Moshiri has reacted quickly to all the speculation and told Everton fans not to worry as their star striker is not going to Chelsea or anywhere else.
"If you can't bring other [big name] players into the club you might lose a very, very talented manager".
Romelu (23) has informed the Toffees that he has no intention to renew his contract with just 2 years remaining.
Now Belgium's undisputed number one under Roberto Martinez, his development is of great concern in his home country, and DH sat down to discuss what the best option was for the player.
- Sidney Jones Suffers Leg Injury At Washington's Pro Day
- Airlines expect to cancel thousands of flights due to snowstorm
- Oil Price Plunge Leads to Falling Gas Prices
- Trump, Merkel meeting postponed due to weather
- Another threat at Whitefish Bay Jewish Community Center
- Boaty McBoatface Makes Inaugural Voyage to Antarctica
- PSG win cost Barcelona at Depor, concedes Luis Enrique
- François Fillon under formal investigation in scandal over misuse of public funds
- These "Clear Knee Mom Jeans" Have Divided the Internet
- And they're off: Dutch kickstart European election cycle