Everton manager Roberto Martinez has insisted that he would have paid up to £100m for the services of striker Romelu Lukaku.
The Belgian international became the Blues' record signing at £28m when he made his move to Goodison Park permanent this summer, and Martinez believes that he landed a bargain.
"It's not about the value," The Mirror quotes him as saying. "I would have paid £100m for Lukaku. If I had the money, yes, why not? The figure is insignificant. It is about the character and type of player you want in the group.
"Sometimes a player at £3m can be an expensive buy and sometimes a player at £28m can be a very cheap buy."
Lukaku is expected to line up against his former club this weekend when Everton take on Chelsea, a match that could also see the Toffees' latest signing Samuel Eto'o face his previous employers.