Lukaku is reportedly set to leave Everton this summer in search of Champions League football with both Chelsea and Manchester United circling, leaving Ronald Koeman preparing to possibly replace the 26-year-old Belgian striker.
Everton have however placed a world-record £100million price-tag on Lukaku, who has reportedly refused to sign a new £140,000-a-week deal at the Merseyside club.
But The Sun say that even if Lukaku decides to stay put, Koeman will still look to sign a striker to strengthen his attacking options for next season, with Aruna Kone leaving Everton as a free agent and on-loan Enner Valencia set to return to West ham.
Koeman has identified Arsenal’s Perez as a possible candidate as the Spaniard’s future at the Emirates looks in doubt.
The 28-year-old joined Arsenal from Deportivo La Coruna last summer but has struggled to get game time in his debut season at the Emirates, making just two Premier League starts.
It is being widely suggested that he considering his options this summer and that Arsene Wenger will not stand in his way if the Spaniards seeks a move away.