Chelsea have offered Romelu Lukaku as part of the deal to bring Atletico Madrid striker Diego Costa to Stamford Bridge, Daily Mail reports.

Lukaku, who was on loan at Everton, is believed to not be part of Jose Mourinho’s plans for next season.

However it is understood that the 21-year-old Belgian is not keen on moving to Spain due to risk of racial abuse, with La Liga side Villarreal given very soft punishment for throwing bananas at Dani Alves.

Chelsea manager Jose Mourinho has had his eye on the Atletico striker for some time, and wants the deal completed before the World Cup begins in June.

Costa, playing for Spain, has scored 27 league goals this season and has a buy-out clause of £32m.

But the Blues are finding alternatives in paying the hefty price tag, and an exchange deal with Lukaku has been put forward.

Lukaku was brought to Chelsea in a £18m move from Anderlecht back in 2011, scoring 16 goals on loan at Everton in the past campaign.

However friction between him and manager Jose Mourinho over the manner of his loan move seems to have hindered his chances of playing at Stamford Bridge next season.