Inter have sent representatives to London to discuss a deal for the Belgium international, who is a part of United's squad for their pre-season tour of Australia and Asia.
Lukaku is keen to leave Old Trafford after falling down the pecking order and he sat out training on Thursday as speculation over his future continues to mount.
The Nerazzurri are struggling to find the money to buy the 26-year-old, however, and The Sun claims that United are not interested in any alternative offers such a player-plus cash deal or an initial loan move with an obligation to buy.
United chiefs are not budging on their valuation of Lukaku, which is the same amount they paid to sign him from Everton two years ago.
Meanwhile, the report indicates that the Red Devils will have to pass on £5m to Everton from any transfer under the terms of their deal in 2017. body check tags ::