Lukaku has been a disappointment at Inter this season and is set to return to Chelsea at the end of the season following the end of the loan stint.
The Serie A giants are unlikely to want to re-sign the Belgian in the summer and are already looking at several attackers already.
Inter are already considering their options and it has been claimed that they have already identified their man.
According to Italian sports daily Gazzetta dello Sport, Inter are considering signing Firmino on a free transfer in the summer.
The Brazilian will be out of contract at the end of the season at Liverpool and he is yet to decide whether to sign a new contract.
Inter are now weighing up whether to table an offer to take Firmino to Milan on a free transfer.
He is on a €10m per year contract and Inter believe that with Italy’s favourable tax laws, they can make a viable financial offer to Firmino.
It remains to be seen whether the Brazilian decides to move on from Liverpool and accept a new challenge in Italy.
