Everton chairman Bill Kenwright cut a resigned figure after meeting manager David Moyes late on Wednesday, admitting he could do little to prevent the Scot from making the seemingly inevitable move to Manchester United.
The latest figures have shown that Everton manager David Moyes is the best value-for-money as the football boss.
The club says they have offered their coveted England striker a club record wage of 50,000 pounds a week to stay.
The next man in charge faces an unenviable task trying to sort out the existing mess and then living up to goals that seem ever more distant.
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Romelu Lukaku scored two goals for Everton, one demonstrating rare strength and skill, to knock his old side Chelsea out of the FA Cup 2-0 in a dramatic quarter-final featuring two red cards on Saturday. All the frantic action happened in the final 13 minutes with Chelsea striker Diego Costa and Everton midfielder Gareth Barry sent off but their dismissals only came after Lukaku's brilliance had put the tie beyond doubt. The powerful Belgium striker, who never fitted in at Stamford Bridge and was sold to the Merseysiders for 28 million pounds ($40.28 million) two years ago, proved irresistible with his late five-minute double, especially with a first goal destined to go down in Goodison Park folklore. As the game meandered towards a replay, Lukaku conjured a 77th-minute goal from nowhere, muscling past two defenders on the left, powering into the box and, after some nifty footwork to bamboozle Gary Cahill, firing in a left-foot effort. Everton manager Roberto Martinez hailed it "one of the great goals we will see in the FA Cup".