Inter are enduring financial difficulties and Chelsea want to take advantage of the situation.
The Blues have been told it will take at least €100m to convince Inter to sell.
Lukaku has not pushed Inter to accept an offer from another club.
On the contrary, the Belgium international is very happy and settled with the Nerazzurri.
Lukaku, who was signed with Chelsea between 2011 and 2014, scored 30 goals in 44 appearances for Inter last season.
Thomas Tuchel is determined to bring a world-class striker to Stamford Bridge.
Kane is the more likely of the two, with the England captain purposely missing preseason training on Monday in order to force his exit from Spurs.
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