Chelsea want a new centre-forward this summer and a switch which would see Romelu Lukaku return to Stamford Bridge has been heavily speculated.
Following Thomas Tuchel's side Champions League triumph in Porto to win their second European title, they are already planning for the summer and looking to lure big names to west London.
Lukaku, who left Chelsea in 2014, is on the Blues' striker shortlist this summer along with Borussia Dortmund's Erling Haaland and Harry Kane.
But Haaland is set to stay in Germany while a move for Kane is extremely unlikely due to the relationship between Spurs and Chelsea.
And as per the Athletic, Lukaku is the 'more realistic' option for Tuchel and Chelsea in the summer transfer window.
Lukaku's future at Inter Milan has come under uncertainty after Antonio Conte parted company with the Scudetto champions last month. Inter are also in financial trouble and they expected to need to offload several stars this summer.
“[In] We talked for the first time in 2014 and have deepened our ties ever since," wrote Lukaku on Conte's exit.
“We had many moments of working together, but only God knows why it didn’t happen before.
“You came at the right time, basically turning me as a player, making me stronger mentally, and more importantly, we won together! Winning is important to you and I am happy to welcome you as a coach.
“For the rest of your career (physical preparation, mentality, and a drive to win …), keep your principles. It was a pleasure to play for you!"
“Thank you for everything you have done. I owe you a lot."
It's believed Lukaku could be available for less than £100 million this summer, but Chelsea will have to make him their highest-paid player as well as smashing their transfer record to land the Belgian international.
Chelsea have also been linked with Inter right-back Achraf Hakimi this summer, having had a 'long-standing' interest in the 22-year-old.