Lukaku has been one of the world's leading strikers since joining Inter from Manchester United in 2019 and has scored 42 goals in 62 Serie A appearances over the last two seasons for the current log-leaders.
Prior to his success in Italy, the Belgian star also enjoyed a spell with Chelsea but failed to score in 15 appearances for the club before being shipped out on loan to West Bromwich Albion and Everton, the latter of whom he joined permanently before signing for United.
However, Lukaku could be in line to make a surprise return to Stamford Bridge as, according to the Telegraph, Thomas Tuchel's side have identified him as a possible alternative should they fail to sign reported primary transfer target, Erling Haaland.
Arsenal – Thomas Partey & Pierre-Emerick Aubameyang (£250k / 5m)
Aston Villa – Jack Grealish (£120k / R2.4m)
Brighton & Hove Albion – Adam Lallana (£90k / R1.8m)
Burnley – Ben Mee (£55k / R1.1m)
Chelsea – Ben Chilwell (£190k / R3.8m)
Crystal Palace – Wilfried Zaha (£130k / R2,6m)
Everton – Bernard & Yerry Mina (£120k / R2.4m)
Fulham – Alphonse Areola (£75k / R1.5m)
Leeds United – Rodrigo (£57k / R1.1m)
Leicester City – Jamie Vardy (£140k / R2.8m)
Liverpool – Mohamed Salah (£200k / R2m)
Manchester City – Kevin De Bruyne (£320k / R6.5m)
Manchester United – David De Gea (£375k / R7.6m)
Newcastle United – Joelinton (£86k / R1.7m)
Sheffield United – Phil Jagielka (£50k / R1m)
Southampton – Danny Ings (£75k / R1.5m)
West Ham United – Andriy Yarmolenko (£115k / R2.3m)
Wolverhampton Wanderers – Rui Patricio (£100k /R2m)
Tottenham Hotspur – Gareth Bale (£600k / R12.2m)*
West Bromwich Albion – Kieran Gibbs (£55k / R1.1m)