Lukaku has previously played for the Blues, making 15 appearances over a three-year period.
He nearly returned later in his career but eventually left Everton for Manchester United.
Chelsea is now ready to bring back Lukaku, who scored 61 goals in 92 games for Inter, as they ended Juventus’ dominance.
It is believed Abramovich is prepared to go all out to bring the Belgium international back to Stamford Bridge.
The report claims Thomas Tuchel has lost faith in Timo Werner and wants to recruit a proven Premier League goalscorer.