The Blues agreed to pay more than £100m to snare the forward away from Inter last year in a bid to turn them into contenders to win the Premier League this season.
But Lukaku has struggled on his return to Chelsea and has scored just five times in the Premier League in 17 appearances this season.
He was dropped from Chelsea’s Champions League starting eleven against Lille and there are suggestions that he could be sold in the summer.
Lukaku has not disguised his love for Inter even after he joined Chelsea and, according to Italian daily Gazzetta dello Sport, he is prepared to take a financial hit in order to return to the San Siro.
The striker would be prepared to take a significant pay cut in order to move back to Inter in the summer.
The Belgian is not happy at Chelsea and does not feel Thomas Tuchel sets up his side to play to his strength.
Inter have not completely ruled out the possibility of taking him back but there are significant obstacles ahead of them.
Apart from the financial aspect of a potential deal for Lukaku, Inter have also been planning to invest in younger forwards such as Gianluca Scamacca in the summer.
