Lukaku not focusing on offer from Spain  GettyImages

Romelu Lukaku insists he is not focusing on securing a move to Atletico Madrid despite suggestions he is being used as a bargaining chip in Chelsea's efforts to secure deals for Diego Costa and Filipe Luis.

Latest reports in the Spanish press suggested the La Liga champions are in advanced negotiations to sign the Belgian striker on a season-long loan deal as a replacement for Stamford Bridge-bound Costa.

The Brazilian striker has reportedly completed a medical with the Blues after his £32m release clause was activated and could be joined in west London by full-back Luis. The Brazilian, who was another integral member of Diego Simeone's title-winning squad, is likely to leave after the club confirmed a deal for his replacement Guilherme Siqueira.

Although a move to the Vicente Calderon would appear to benefit all parties, Lukaku, who believes he is now a 'complete striker' after his impressive spell with Everton, thinks he could still stay at Stamford Bridge despite previously suggesting Costa's arrival would force him out of the club.

"I only know one thing and that is that, in my opinion, Chelsea are still the biggest club in England and they have a very, very good manager," Lukaku was quoted as saying in the Evening Standard.

"I have a contract with Chelsea after this summer and I am not focusing on any move to Atletico.

"Let me say that I am now the complete striker. I never thought I was a target man, a number nine who could play with his back to the goal. I always wanted to run at defenders. That is still a great quality, but now I can do both. I love playing as a real striker in the box now."

While Atletico remains a likely destination, Roberto Martinez is also eager to retain Lukaku's services for another year. The 21-year-old, who has started just four games for Chelsea since his £18m arrival from Anderlecht in 2011, played an integral role under the Spaniard last term but his burgeoning reputation will ensure clubs from across the continent will be vying to strike a deal this summer.

However, the Toffees will take heart from the striker's recent comments, when he described his move to Goodison Park as the 'best' of his career.

"I have been playing all season for a team (Everton) which has more than 60 percent of the time possession of the ball. Technically, I have been improving as a player.

"My concentration is better than ever on finishing, rather than on running with the ball. I am absolutely convinced that moving to Everton was the best step in my career. When you feel everything is working out, it makes you so relaxed and happy as a player in big matches."