Chelsea are desperate to find a buyer for Tammy Abraham.
The Blues made Abraham available for transfer earlier this summer but so far no club has met their £40million asking price.
The Daily Mail says Arsenal have been linked with a move for the striker, 23, and he was believed to be keen on joining the Gunners.
Mikel Arteta's side have maintained their interest in Abraham, as have West Ham.
And they are reportedly joined by Southampton and Atalanta, which means Abraham could have a number of offers to choose from.
Chelsea only want to let Abraham leave on a permanent basis.
Abraham will drop further down the pecking order if Lukaku arrives so he could be keen on a Premier League switch or a move to Atalanta.