After seeing their initial $160 million bid declined, Chelsea are set to offer Inter Milan a British record fee of $192 million for their former player.

This season Lukaku has been one of the best strikers in the world, providing 24 goals and 11 assists, guiding Inter to their first Scudetto since 2010.

With the departure of Giroud, Chelsea view the transfer of a striker critical going into the new season.

Chelsea were ready to splash the cash on Erling Haaland, however, Borussia Dortmund stand firm that they want to keep the 21 year old Norwegian.

They now turn their attention to Lukaku, where they will offer a fee too hard to refuse for the Milan team facing financial problems.

Lukaku wants to rejoin his former team, and should Inter Milans valuation be met, Lukaku will join up with Tuchel and co, as they plan to challenge Manchester City for the Premier League title, and look to retain their Champions League crown.