The Blues have had a mixed 2020/21 campaign, but their form has been impressive since Thomas Tuchel replaced Frank Lampard as their manager in January.
The club are already into the FA Cup final against Leicester City, while they could also reach the Champions League final if they manage to beat Real Madrid.
In the Premier League, they are fourth in the standings with a three-point lead over West Ham United and look into a good position to secure a Champions League berth.
Despite the positives, there has been criticism over the club’s lack of cutting edge in the final third, with Timo Werner in particular misfiring in front of goal.
Tuchel is likely to be backed with funds to strengthen the striking department, and it is reported that former Blues striker Lukaku is one of the top targets.
The west London giants could break the bank to sign the 27-year-old, who made just 10 appearances for them between 2011 and 2014.
Lukaku never got the chance to establish himself with the Blues, and he made the permanent move to Everton in 2014 after a season-long loan.
After three years with the Toffees, he was touted to return to Stamford Bridge but joined Manchester United in a surprise transfer.
In 2019, Lukaku pushed through a move to Inter, where he has hugely impressed with 61 goals from just 91 appearances in all competitions.
In the current campaign, he has netted 27 times from 40 appearances for the Nerazzurri, who are on the cusp of winning the Serie A after 11 years.
It is known that Inter’s owners Suning are facing financial concerns, while the club need to balance their books by June with predicted losses of nearly £121.6m.
The sale of Lukaku would drastically ease their financial burden, while the striker may feel that he has unfinished business in the Premier League.
Tuchel may revert to his preferred 4-2-2-2 formation next term. Lukaku’s strong physical presence could prove the perfect foil for Werner.
Stats from Transfermarkt.com