Everton identify Willian Jose and Cedric Bakambu as potential Romelu Lukaku replacements

Everton are eyeing a major £50m (€57.7m) raid for Real Sociedad forward Willian Jose and Villarreal star Cedric Bakambu as they make plans for life without talisman Romelu Lukaku. The Belgian's future at Goodison Park is far from certain after he decided against signing a new contract worth £140,000 a week.

Talks between Everton and the 23-year-old's representatives are still ongoing and the Toffees are hopeful of tying him to a new long-term contract, but AS reports that Ronald Koeman and staff are understandably eyeing up replacements for Lukaku should he depart for pastures new.

Jose has been in fine form for Real Sociedad this season, scoring nine goals and providing three assists for Eusebio Sacristán's men, who are enjoying a largely positive season after resolving the issues that plagued them during their last two campaigns.

Sociedad signed Jose from controversial Uruguayan outfit Deportivo Maldonado in the summer for around £5m but Everton are prepared to pay 10 times that amount for him and Villarreal's Congolese forward Bakambu, who has not enjoyed the most productive of seasons at La Ceramica.

The 25-year-old attacker has only managed to start nine times in the league for Fran Escriba's side after being hampered by a hamstring problem.

The form of summer signing Nicolas Sansone has also not helped Bakambu's quest for first-team football, and the former Sochaux and Bursaspor hitman may be keen on leaving Spain this summer and join up with national teammate Yannick Bolasie at Goodison Park.

Koeman and Everton's director of football Steve Walsh are also looking at strikers close to home, with the pair are keen to bring Wayne Rooney back to his boyhood club at the end of the season.

The Manchester United captain has fallen out of favour at Old Trafford and both Walsh and Koeman have publicly spoken about bringing the 31-year-old back to Everton, who had a loan offer for their former boy wonder turned down in January.