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Lukaku, 28, spent three seasons at Stamford Bridge after he was signed from Belgian side Anderlecht in 2011.
However, the Inter Milan striker failed to establish himself in the Chelsea XI as he spent loan spells at West Brom and Everton.
Lukaku, who left Chelsea in 2014, signed permanently for Everton and later played for Manchester United before he moved to Inter in 2019.
Chelsea are now keen for a reunion with the Belgian striker and are ready to flog off several stars to add funds to their transfer kitty.
According to The Sunday World, Lukaku has reportedly emerged as a top summer transfer target for Chelsea boss Thomas Tuchel.
The Irish newspaper claimed that players on the chopping block at Chelsea include Kepa Arrizabalaga, Callum Hudson-Odoi, Tammy Abraham, Ruben Loftus-Cheek and Ross Barkley.
The Blues are hoping to recover as much as £80m through the transfers of the five aforementioned players ahead of a sensational move for Lukaku.
Lukaku was in excellent goalscoring form in the 2020-21 Serie A season as he scored an impressive 30 times in 44 appearances in all competitions.
However, the newly-crowned Serie A champions are in desperate need to reduce their wage bill by 15 to 20 per cent amid the club's struggling financial situation.
Lukaku's future at the San Siro has been plunged into further doubt after Conte left Inter following the club's first Serie A title in 11 years.
The former Chelsea and United striker paid tribute to Conte on social media, saying that the Italian "changed me as a player and made me stronger."
Lukaku wrote: "Thanks Antonio. You changed me as a player and made me stronger ... and we won together!
"I'm glad that I've had you as a coach. I'll take your principles for the rest of my career. I owe you a lot."
Conte's departure from Inter followed the Italian club's plans to reduce their wage bill and not to back his ambitious plans going forward.
The 51-year-old ex-Inter manager has been linked with Premier League side Tottenham and mentioned as a potential successor to Zinedine Zidane at Real Madrid.
Featured Image Credit: PA
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