Everton are preparing to take another hard line approach with Chelsea this summer following their attempts to unsettle Romelu Lukaku.
Lukaku remains keen on rejoining his former club, who are preparing to table a £65 million bid for the Blues striker.
The Belgium international has made no secret of his desire to pursue Champions League football away from Goodison Park.
But Everton officials will adopt the same stance they took when Chelsea attempted to prise John Stones away just 12 months ago.
Numerous senior figures at Stamford Bridge, including John Terry, Gary Cahill and erstwhile manager Jose Mourinho, all publicly courted Stones at the time.
Everton held firm in the face of numerous offers from the Londoners for the England centre-back, currently the subject of interest from Manchester City.