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Blues boss Thomas Tuchel remains on the hunt for a new striker ahead of the 2021//22 season.
His side have reportedly had an offer for Erling Haaland rejected by Borussia Dortmund, with the club also keeping tabs on Bayern Munich's Robert Lewandowski.
What's more, Chelsea are thought to be eyeing a move for Lukaku, who has publicly declared that he is staying at Inter amid intense transfer speculation.
However, the Serie A champions would consider an offer of £102.5 million for their star man as they face financial difficulties.
Italian outlet Tuttosport say Chelsea would need to table a nine-figure fee in order to tempt Inter into transfer talks.
Lukaku, who joined Inter in a deal worth a reported £74 million in 2019, has been ultra-prolific since plying his trade in Italy's top flight.
He scored an impressive 34 goals in all competitions in his debut term, before scoring 33 goals in all competitions last season.
Of course, the Belgium international was on Chelsea's books from 2011 to 2014.
He failed to break into their first-team, enjoying loan spells at West Brom then Everton, who signed him on a permanent deal.
Lukaku moved to Manchester United, but lasted just two seasons before penning a deal at Inter.
Will he return to the Premier League? Watch this space.
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