Chelsea have reportedly set Romelu Lukaku's asking price at €43m (£36.8m) ahead of the summer transfer window.
After a £97.5m transfer from Inter Milan in 2021, the hope behind the scenes at Stamford Bridge was that they had resolved their issues in the final third.
Instead, a falling out with Thomas Tuchel led to Lukaku looking for a move elsewhere after scoring 15 goals from 44 appearances in his first campaign.
However, the size of the fee and the Belgium international's wages has meant that co-owners Todd Boehly and Clearlake Capital - who were not at the helm when Lukaku was signed - have struggled to attract a suitable offer.
A season-long loan at former club Inter has been followed by a similar stint at Roma, with both clubs paying a substantial loan fee and Lukaku's wages.
From an individual perspective, the 30-year-old has impressed at Stadio Olimpico, contributing 15 goals and two assists from 26 appearances in all competitions.
Nevertheless, with Roma struggling to qualify for next season's Champions League and Jose Mourinho having recently been removed from his position as manager, the current expectation is that I Giallorossi may go in a different direction in the summer, rather than sign Lukaku permanently.
According to Calciomercato, Chelsea have already decided what fee it will take to successfully negotiate the sale of Lukaku in the summer.
The report claims that €43m is required for Chelsea to avoid making a loss on their books, which are under the microscope given their excessive spending over the previous three transfer windows.
Boehly and Clearlake have allegedly taken such a step at a time when clubs from the Saudi Pro League are contemplating a fresh approach for Lukaku.
Al-Hilal, who are currently leading the standings, are said to be preparing to reignite their interest and offer Lukaku a wage of €30m (£25.7m) per season.
Aleksandar Mitrovic is Al-Hilal's frontline striker, with 17 strikes being scored in as many league games, but it appears that competition is being sought as they bid to dominate the division in the long term.
Lukaku's contract at Chelsea is due to expire in 2026 and it is unclear whether he will entertain a switch to the Middle East at this stage of his career.
