Chelsea striker Romelu Lukaku has received two offers from Spain.
The Mirror says Atletico Madrid have asked for Belgium international striker Lukaku on a season-long loan while their striker Diego Costa prepares to make his £32million switch to Stamford Bridge after completing his medical.
However, Valencia have also come in and are prepared to pay around £18m for the powerful centre-forward.
Lukaku was farmed out on loan to Everton last season after fearing he would not get a chance under manager Jose Mourinho having spent the previous season on loan at West Bromwich Albion.
