Lukaku has been in stunning form for Everton this season, scoring 21 Premier League goals.
Lukaku admitted last week he had turned down Everton's latest contract offer because he wants to challenge for silverware.
And the Belgium international has definitively stated he will not agree to a new deal – regardless of the terms.
Romelu Lukaku not impressed at Everton training ground
Wed, March 15, 2017
Click through the gallery to see Romelu Lukaku's day at the Everton training ground
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Romelu Lukaku has reaffirmed his desire to quit Everton
Romelu Lukaku has scored 21 goals for Everton in the Premier League this season
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"The decision has already been made so I can't talk about that," he said.
Lukaku then defended his decision to publicly state his ambition of winning trophies elsewhere.
"There is nothing wrong with ambition. You have to embrace it and where you are as a footballer," he added.
Chelsea are desperate to bring Romelu Lukaku back to Stamford Bridge
"I've made a long way until now but the road is still long and I know I have to improve and get better. I want to help Everton as much as I can, as well as the national team. I think a lot of stuff can be achieved.
"Sometimes people will mistake things that I say but it's just ambition that I have; I want to win titles and trophies and I don't think people should take that as arrogance — people should embrace it.
"This is what footballers need to achieve if they want to become the best, and I think young kids need to learn that too."