Inter Milan have reportedly failed with a £26m offer for Chelsea forward Romelu Lukaku.
The 30-year-old spent the 2022-23 campaign on loan at Inter, representing the Italian giants on 37 occasions, scoring 14 goals and contributing seven assists in the process.
Lukaku spent time on the sidelines with thigh issues, but he featured 25 times in Serie A, scoring 10 goals and registering six assists, while he managed three goals in the Champions League, as Inter reached the final of the competition before losing to Manchester City.
Inter are keen to re-sign the Belgian on a permanent basis this summer and are believed to have already failed with an opening offer of £23m.
According to the Daily Mail, the Serie A team have since bid £26m for the centre-forward, but Chelsea have turned it down, with the Blues wanting £40m for a player that cost them £97.5m two summers ago.
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Juventus are also said to be keeping a close eye on the situation, in addition to a number of clubs from Saudi Arabia, where the forward could earn extortionate wages.
Lukaku initially represented Chelsea between 2011 and 2014, making the move to Stamford Bridge from Anderlecht, but he failed to make his mark during his first spell at the club.
The Belgian failed to score in 15 appearances for the Blues at the start of his career, before representing Everton and Manchester United ahead of a move to Inter in 2019.
Lukaku enjoyed a hugely successful period with the Italian giants, scoring 64 goals in 95 appearances, before Chelsea paid £97.5m to bring him back in August 2021.
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The forward only managed 15 goals in 44 appearances for Chelsea during the 2021-22 campaign, though, which led to Inter re-signing him on loan for last season.
At this stage, it is unclear whether the Serie A outfit are prepared to increase their offer, but the club's transfer budget could soon be boosted by the sale of Andre Onana.
Manchester United are said to be closing in on a deal for Onana, with the Red Devils thought to have agreed to pay €50m (£42.8m) plus €5m (£4.3m) add-ons for the Cameroonian.
Chelsea have boosted their attack this summer with the arrivals of Christopher Nkunku and Nicolas Jackson, while Diego Moreira has made the move to Stamford Bridge on a free transfer.
The Blues are expected to add at least one more forward before the end of the window, while the club are working on a deal for Brighton & Hove Albion midfielder Moises Caicedo.
