Chelsea want £30million for Lukaku, with the Blues aiming to sell permanently following loan stints at Inter Milan and Roma.
Napoli hope a deal to send coveted Nigeria hitman Osimhen to Stamford Bridge could whittle down the fee on Lukaku.
Paris St Germain were in pole position to sign free-scoring frontman Osimhen, but talks over a fee have stalled with Napoli.
The Italians are now thought to be mindful of the difficulties of securing a permanent transfer on Osimhen’s release clause, understood to be in excess of £100m.
The hitches with PSG have left Napoli reassessing their options, and the Partenopei have now been exploring a complex deal with Chelsea involving both strikers.
Now Chelsea and Napoli are looking at a season-long loan for Osimhen, which would include an option for the Blues to buy the former Wolfsburg and Lille striker.
Osimhen has agreed personal terms with PSG but is determined to leave Napoli this summer and take the next step in his career, and a Chelsea move would also be thought to fit the bill.
Osimhen led the Serie A scoring charts with 23 goals when Napoli stormed to the 2023 Italian top-flight title, and he has been on a host of European giants’ transfer shortlists ever since.
Former Chelsea manager Conte helped Lukaku reach the best physical shape of his career at Inter, culminating in the Milan side winning the 2021 Serie A title.
Lukaku fired 24 league goals and 11 assists as Inter lifted the Scudetto for the first time in 11 years.
That startling form led Chelsea to resign their former striker in a club-record £97.5million deal, but despite impressive patches, the ex-Everton and West Brom man struggled in his second Stamford Bridge stint.
Conte is excited about working again with Lukaku, and is thought to be confident of once more dragging the best out of a striker boasting all the attributes to thrive at the very top level.
