Romelu Lukaku is nearing a permanent transfer from Chelsea to Inter Milan.

Following Inter's Serie A victory in 2021, Lukaku initially returned to Stamford Bridge for a second stint but subsequently went back to the San Siro on loan last season.

Despite having two bids rejected by Chelsea, Inter is determined to secure the services of the striker. A look at what will take to finalise the deal

Chelsea valuation

Inter's opening offer of £23million for Lukaku was reportedly rejected, as was an improved bid of £26m.

Chelsea are said to be holding out for £40m, having already dismissed the notion of allowing the forward to leave on another loan deal.

That valuation might seem like a lot of money for a goalscorer who recently turned 30 but it is worth remembering that the West Londoners paid £97.5m to bring him back to Stamford Bridge only two years ago.

Inter are not too far away from the Blues' price tag and might be able to seal the transfer once they have brought in funds from a major sale.

Goalkeeper Andre Onana is on the brink of moving to Manchester United after a fee of £47m was agreed for the Cameroonian.

That transfer getting over the line could be key to Lukaku returning to Inter permanently.

Lukaku scored eight Premier League goals for Chelsea in 2021-22

Other suitors

Inter are not the only club said to be interested in signing Lukaku this summer.

He has been linked with a move to Juventus as a possible replacement for Dusan Vlahovic, should the Serbian depart Turin.

Saudi Arabian club Al-Hilal are also thought to be in the mix and have offered the Belgium international a three-year contract worth a reported £26m per season.

So there is pressure on Inter to complete a deal, with Lukaku once again a wanted man, despite a very mixed campaign in 2022-23.

The striker missed most of the first half of the season with injury, punctuated with a disastrous 2022 World Cup with Belgium in which he looked far from his best.

Yet in the closing weeks he found form, with his last seven Serie A games seeing him score seven goals and assisting four more.

That spell no doubt played a major part in convincing Inter to buy Lukaku but it also ensured that they would have competition and that Chelsea could request a relatively high fee.

The trump card that Inter have when it comes to getting this deal done is that Lukaku loves the club.

Shortly after exiting the San Siro to join Chelsea in 2021, he revealed that he had not wanted to leave the Nerazzurri and that he hoped to one day return.

He said: "I want to say a big apology to the Inter fans because I think the way I left should have been different.

"I really hope in the depths of my heart to return to Inter, not at the end of my career, but at a still good level to hopefully win more."

It may take some more time — and interest from elsewhere could complicate matters — but it looks as if Lukaku may get his wish to return to Inter permanently.

With Simone Inzaghi's men favourites to win Serie A next season, he could also lift the silverware he craves.