The 24-year-old striker, who scored 25 Premier League objectives last season, turned down the most lucrative contract offer in Everton's history in March.
"I would prefer not to remain at a similar level. I need to enhance and I know where I need to do that," Belgian Lukaku said on Monday.
Previous club Chelsea, who he initially marked for in 2011, remain top choices to finish an arrangement for Lukaku.
The Premier League champions, Manchester United and Bayern Munich have been connected with a move for Lukaku, who has been at Everton since 2013.
"We are presently conversing with the club. I recognize what's going on, however I will leave the discussions to my operator," he added to writers after Belgium beat the Czech Republic in a benevolent in Brussels.
"I recognize what's going on, however I can't reveal to you much else.
"What I might want most is to play in the Champions League and attempt to win the Premier League once. Or, on the other hand better - a couple times."
Lukaku is spoken to by Mino Raiola, the operator who arranged Paul Pogba's £89m move to Manchester United the previous summer.
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