Haaland's £68m release clause in his Borussia Dortmund contract is due to become active next summer, but Chelsea boss Thomas Tuchel is supposedly keen to beat the competition and complete a deal for the Norwegian this summer.
However, the Blues are understood to have had an approach for a part-exchange deal knocked back, with Dortmund holding out for a fee of £149m to sanction Haaland's sale this summer.
With the former Red Bull Salzburg man seemingly set to stay at Dortmund for the 2021-22 campaign, The Telegraph claims that Lukaku is now at the top of the Blues' attacking wishlist.
Roman Abramovich is supposedly ready to give the green light for the club to approach Inter with a £110m bid, but the Scudetto winners are not expected to sanction the sales of both Lukaku and Arsenal-linked Lautaro Martinez this summer.
Lukaku struck 24 goals and provided 10 assists in 36 Serie A games for Inter during their triumphant 2020-21 season, and his deal at San Siro does not expire until 2024. body check tags ::