Chelsea says Napoli forward, Victor Osimhen is expensive despite the Italian club lowering their asking price.
After his extension last season, the striker has a €130m (£110.8m) clause in his contract.
The Serie A side are willing to let him leave after coach Antonio Conte said the Super Eagles forward isn't part of his plans for the 2024/2025 season.
Osimhen who had a stellar year last season was linked to Chelsea, Arsenal and Paris Saint-Germain with non of these sides willing to meet Napoli'as asking price.
Napoli have opened talks with Chelsea over a deal for Lukaku, but the Premier League club are holding out for a team to meet the Belgium international’s £38m release clause.
Italian sports portal, Corriere dello Sport says Lukaku relishes the opportunity to be united with Conte at Napoli with Chelsea ready to accept a lower fee for the 31-year-old in the region of €25m (£21.1m) in order for the deal to go through.
The report claims that during their discussions, Napoli made it known they could reduce their valuation of Osimhen to €100m (£84.6m).