Coppa Italia winners Inter Milan have put in a new offer for Chelsea star Romelu Lukaku.

The Belgian forward wants to return to the San Siro club, where he starred as a permanent player and then on loan.

Lukaku does not want to play for Chelsea, with Inter offering £25.7 million for his services.

Per Fabrizio Romano, Chelsea will want a higher fee, given they paid £100 million for him two summers ago.

The Blues are realistic and know they will not get a bid anywhere near that figure.

However, they will not accept less than £40 million for the 30-year-old centre forward.