The Belgian centre forward has enjoyed another productive loan spell this season where his 13 goals in all competitions have helped Everton in their quest for Champions League qualification.
|40/1||Tottenham are 40/1 with bet365 to finish in the top four|
"I'm looking for a club for Romelu and, yes, I've talked to Daniel Levy once but that doesn't mean Romelu will definitely join Spurs. That's not a talking point at this moment," Lukaku's agent, Christophe Henrotay, told Het Nieuwsblad.
"There aren't 20 teams that can afford to buy Romelu. He won't go from Everton to, let's say, Swansea. There's also a difference between Everton that plays against relegation and an Everton that fights for European football."
Lukaku also spent last season on loan, netting 17 times for West Brom, meaning that he has scored 29 times in 59 Premier League appearances despite never registering a goal for his parent club.
Spurs, meanwhile, are in the market for a forward with just two senior strikers listed on their books, while the form of Roberto Soldado - a £26 million signing last summer - has been a major concern.