The 27-year-old has been in exceptional form for Inter this term, registering 26 goals from just 35 appearances. According to Calciomercato, the Nerazzurri may be tempted to sell their marksman as they look to balance their books. They currently have losses of £120m, and it is claimed that Lukaku could be sold, if any club meets their £102m price tag. The Blues are planning a serious attempt to re-sign him after failing to do so in 2017 when Inter boss Antonio Conte was their head coach. Back then, they were firm favourites to re-sign Lukaku from Everton , but the move was hijacked by Manchester United. Lukaku, who was with the Blues between 2011 and 2014, is also on the radar of Manchester City and Barcelona ahead of the summer. Both City and Blaugrana are prioritising a deal for Borussia Dortmund's Erling Haaland , but Lukaku is their immediate back-up target.