Everton boss Ronald Koeman as admitted to already making plans for next season, which do not include goal machine Romelu Lukaku, amid the high level of interest coming from the top clubs in Europe.

​Lukaku is once again enjoying a prolific season in front of goal already scoring 24 league goals, making him the current top scorer, and he'll have a chance to impress further when Everton play West Ham on Saturday. 

Everton v Leicester City - Premier League

With such prowess in front of goal Lukaku was inevitably going to draw the attention of the big spenders and being named in the Premier League team of the year as well as being shortlisted for player of the season he has only become more desirable.

Those most interested include Real Madrid, Bayern Munich, Chelsea and Manchester United, but Koeman has insisted he is more focused on keeping the striker then the money.

When asked about how much Lukaku could potentially go for he said, via the Mirror: “I am not involved in that business. He has a two year contract.

“If somebody is interested (in him) for sure they will call the board and speak about it, but we like to keep him at Everton for next season.

Crystal Palace v Everton - Premier League

“He knows, he knows, I had several conversations about how in my opinion this is the best place for him. He is working hard, he is improving and with 24 goals with five games to go, he can reach a really high total.”

With the uncertainty surrounding Lukaku and star midfielder Ross Barkley their is a worry that Everton's strong season could be affected but Koeman is adamant that will not happen making plans without the pair for next season. 

He said: “That’s if something happens for next season. We need to be prepared for if they stay and if they don’t stay. It is sometimes difficult (not knowing).

Manchester United v Everton - Premier League

"We are still in this season and still playing for this season. What happens for next season we will see. We are too focused on next season and not enough on this season.”

Koeman also took a swipe at Arsenal and Manchester United as the Toffees threaten their top six places stating that they don't play like the best sides. 

He said: “It’s ok if people talk about Arsenal and Man United – the name is a bigger one but not how they play."