The Belgian international was also a top goals scorer Inter Milan in the campaign, including his 28th goal of the season on Wednesday in a 3-1 win over Roma.
Inter could be forced to sign one or two players with big names in the summer to help with cash flow, while others have been asked to take money to pay for the 2021-22 season.
According to Corriere Dello Sport, Lukaku is among those who could enter the coming months, but only if the interested person is willing to pay around € 120m (£ 103m).
Chelsea has been linked to their former striker, who played 15 games for three years at Stamford Bridge, most of the time he spent on loan.
Premier League club Manchester City are also rumored to be pushing for Lukaku’s move, although Pep Guardiola recently ruled out a big deal this summer.