Chelsea are eager to sign a top forward as they switch their focus elsewhere after Dortmund made it clear that Erling Braut Haaland will not be leaving the Signal Iduna Park this summer.
The Stamford Bridge club is still planning on how to bring Lukaku back to England as Inter knocked back Chelsea's £88 million plus Marcos Alonso for the Belgian.
Inter are currently battling with major financial issues, but are firm of keeping their goal poacher at the club.
Lukaku was an instrumental assest when Inter won their first Serie A title since 2010.
Inter Milan are hoping to do well in the Champions League with a fearsome pair of Lukaku and Lautaro Martinez.
Despite Inter refusing to accept a bid from Chelsea, Lukaku has also not demonstrated any act of forcing a move to his former side as he recently insisted he's happy at Inter.
"I did get to relax, but I've also been training to stay fit and be able to start [the season] well," he told the club's official media channel last week when asked about his summer break.
"We now have a few weeks to prepare as well as we can for the new campaign. We hope to do well and achieve even more than last year. I'm thrilled to be back.
"We hope to continue down the path that we've started and to keep winning. All the players will work hard to make your dreams come true."
Inter signed Lukaku from Manchester United in 2019, penning a five-year deal for a fee reported to be in the region of €80 million.
The bulky striker scored 24 goals with eleven assists in thirty-six Serie A fixtures for Inter Milan last season.
