Chelsea are reportedly resigned to having to sell Romelu Lukaku for a cut-price fee in one of the future transfer windows.
In August 2021, the Blues completed the club-record addition of Lukaku from Inter Milan fee in a £97.5m deal, the belief being that they had found a long-term solution down the middle of their attack.
However, despite scoring 15 goals from 44 appearances in all competitions, the Belgium international never settled under Thomas Tuchel and was allowed to return to Inter on a loan deal.
At the time of his return, it was anticipated that a second temporary spell or permanent switch would follow, the understanding being that all parties were delighted with their reunion.
Instead, Lukaku has endured a frustrating period back at San Siro, contributing just five goals from 10 starts and nine substitute outings in all competitions.
Inter CEO Giuseppe Marotta has already acknowledged that the 29-year-old is now in line to return to Stamford Bridge this summer, rather than spend another year at his current club.
Marotta told Sky Italia: "Lukaku hasn't found the fitness he needs to play his best football. He's still not at his best or the player we got to see in years gone by."
With that transfer on the table, Chelsea theoretically have the freedom to find a new destination for Lukaku, the assumption being that he has no future in West London.
Nevertheless, according to Football Insider, there is an acknowledgment behind the scenes at Chelsea that they will have to accept a substantial financial loss.
The report claims that Chelsea will realistically have to accept a fee less than £30m if they want to permanently get Lukaku off their books.
Depending on his end to the season, that may realistically be achievable, but clubs are aware of Chelsea's predicament and desire to raise funds in the summer to boost their position with FFP.
While Aston Villa have recently been linked with a move for Lukaku, it is unclear whether any of European football's biggest clubs will entertain a bid.
Lukaku still has over three years remaining on his contract, leaving open the possibility of another season-long loan if an agreement can be found.
