CHELSEA are reportedly close to re-signing Inter Milan striker Romelu Lukaku, which could see outcast Tammy Abraham heading to Atalanta in shock transfer shake-up.
Lukaku, 28, has been strongly linked with a return to Stamford Bridge in recent days after claims the Belgian striker believes he has 'unfinished business' at the club.
Chelsea's most recent offer of £85million plus left-back Marcos Alonso was rejected by the Italian champions, who will demand at least £100m for their star-man.
Meanwhile Chelsea academy product Abraham, 23, has fallen out of favour under Thomas Tuchel and has been repeatedly linked with a move away from Stamford Bridge this summer.
Arsenal, Aston Villa and West Ham have all been recently linked with the six-cap England international, but Atalanta have now emerged as surprise candidates to secure his signature according to Sky in Italy.
It is claimed that Inter will make a move for Atalanta's Duvan Zapata, 30, to replace Lukaku, and that Chelsea are 'seriously considering handing over' Abraham as a replacement.
It remains to be seen whether Abraham would be in favour of the move, after claims he has his 'eyes set on Arsenal' on an initial loan deal before signing him permanently for £30m next summer.
The Blues are reportedly also prepared to offer Lukaku a staggering £250,000 per week in an effort to lure him away from the San Siro.
But the deal is far from done, with Inter keen to hang onto their star-striker and Lukaku reluctant to force a move, meaning Chelsea will have to match the Nerazzuri's asking price to get it over the line.
Speaking to Sportmediaset ahead of a friendly with Pergolettese, Inter CEO Guiseppe Marotta, 64, said: “From our side, Lukaku is not for sale.
"Lukaku is an important piece on the chessboard available to Simone Inzaghi.”
After it was reported in February that they were in desperate need of a £146million cash injection, however, Inter would reportedly be prepared to part with 'Big Rom' for a substantial fee.
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Lukaku first signed for Chelsea back in 2011, but was sold to Everton for £28m three years later, having failing to score in ten appearances for the Blues.
The Belgian became Chelsea's top transfer target after their pursuit of Dortmund striker Erling Haaland ended in failure, with the German giants demanding a staggering £150m for the 21-year-old.
The Blues are still pursuing Sevilla defender Jules Kounde, 22, who could be available for £68m, although Chelsea have reportedly offered Kurt Zouma as part of a swap deal to reduce this fee to £50m.
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