Lukaku having disclosed he feels happy at Inter and would want to remain at the club earlier in the summer has now reversed his decision this week and is set to join his former side Chelsea.
The Belgian striker will return to the club where he spent three seasons from 2011, with two of those seasons spent on loan at West Brom and Everton.
In 2014 Everton made his loan spell permanent following an impressive performances and seven years after he exiting Stamford Bridge, Lukaku is on his way back to don the Chelsea shirt again.
Lukaku's £97.5 million to Chelsea will still be behind Manchester City's £100 million British record for Jack Grealish from Aston Villa.
In a two-year stint at Inter Lukaku scored 47 goals in 72 Serie A appearances as he helped the Nerazzurri win a first league title since 2010 last season under Antonio Conte.
Holding the status as Belgium's all-time top goalscorer with 64 goals, Lukaku became the third most expensive buy in Italian history and is on the verge of becoming the most expensive player ever sold by a Serie A club.
Lukaku was signed by Italian club Inter Milan in 2019, as he penned a five-year contract for a fee reported to be a club record of €80 million.
Lukaku scored 24 goals in thirty-six Serie A games with eleven assists last season.
The arrival of Lukaku will bolster Chelsea's attacking department as they hope to win the Premier League title and also defend the Champions League trophy this season.