The 29-year-old was able to score just 15 goals from 44 appearances during his first year back at Stamford Bridge, a below-par return after a £97.5m transfer.
During the closing weeks of the campaign, it was suggested that the Belgium international was determined to earn himself a regular spot in Thomas Tuchel's starting lineup.
However, throughout this week, it has been widely claimed that Lukaku is keen to secure a move back to San Siro, providing that the relevant parties can successfully negotiate a deal.
That currently appears in some doubt with Inter not in a position to purchase Lukaku on a permanent deal, and it is unclear whether Chelsea will consider anything below a £20m loan fee.
That potential pursuit comes even with Harry Kane increasingly likely to remain in North London, a consequence of Spurs earning Champions League football for 2022-23.
Nevertheless, according to Calciomercato, Lukaku is not willing to consider a transfer across England's capital, despite having the chance to work with a familiar face.
The report says that Lukaku is only prepared to think about a second spell at Inter at the current time, a stance which seemingly keeps other clubs as outsiders for his signature.
If the veteran remains at the Allianz Arena, Barcelona will be in the market for someone else, possibly on loan until Lewandowski becomes a free agent.
Should Lewandowski successfully engineer a transfer to Camp Nou, Lukaku could be placed on a shortlist of potential replacements, again most likely on a loan deal with an option to buy.
Previous reports have indicated that Chelsea may demand that whoever wins the race for Lukaku agrees to pay a mandatory fee for a permanent deal in 2023, potentially as much as £60m. body check tags ::