Lukaku scored 14 Serie A goals as Napoli won the Italian top-flight title back in 2024/25, but he only managed one goal in 2025/26, as part of just five league appearances.
Alongside a clear breakdown in his relationship with the club, Lukaku's place under new boss Max Allegri is unclear, and his agent Federico Pastorello has previously indicated the 33-year-old will not accept a back up role at the Stadio Diego Armando Maradona in the incoming campaign.
The veteran striker is now into the final year of his contract and reports from Sky Italy claim MLS outfit Atlanta United have reached out to Napoli over a potential deal for the Belgium international.
Napoli are happy to let Lukaku go and Atlanta have freed up a space on their Designated Player list in MLS following Emmanuel Latte Lath's loan departure to Union Berln.
Across his wide spanning club career, Lukaku has cost various clubs a combined total of over £300M in transfer fees, and it what could be his final move, Napoli are looking for around €7M.