Everton are planning for life without Romelu Lukaku in the eventuality their striker departs this month.
Chelsea are heavily interested in the 23-year-old and Ronald Koeman has targets lined up should they bow to a mega offer, as with John Stones and Manchester City.
Koeman confirmed Everton have received no formal bid for Lukaku, who they value at more than £60million, and does not believe the speculation has unsettled his prized asset.
Lukaku could return against West Brom after a heel injury forced him to sit out last week’s draw against Tottenham.