Inter Milan would sell Romelu Lukaku to Chelsea if they receive an offer in the region of €120m, Goal reports.
The Serie A champions have already turned down an offer of €100m.
That bid included Marcos Alonso heading in the opposite direction, but Inter deemed it to fall short of their valuation for Lukaku.
They are also not interested in a player-exchange deal.
Lukaku is not expected to attempt to force a move as he is enjoying his time at San Siro, but he is aware of Thomas Tuchel’s project at Stamford Bridge and appreciates their status as Champions League winners.
The Blues also have Erling Haaland and Harry Kane on their list of targets, but Borussia Dortmund are unwilling to sell the former during this transfer window and Tottenham Hotspur are not allowing their star man to join their London rivals.
Lukaku, 28, scored 24 goals and registered 11 assists in Serie A last season as the Nerazzurri secured the league title.
Only Cristiano Ronaldo scored more goals in the Italian top flight in 2020/2021.