The Belgian striker can quit Manchester United for £75million.
Lukaku has lost his place at Old Trafford under manager Ole Gunnar Solskjaer.
And the 26-year-old has struck a deal in principle with Serie A giants Inter which will come into effect when a fee is agreed between the clubs.
Lukaku's £9m-a-year pay packet is the same he could expect if he stayed at United next season.
He trousered £225,000-a-week last term but his wages will be cut by an eye-watering £45,000-a-week after United's failure to qualify for next season's Champions League.