The Italian giants are confident they can agree a deal for the Belgian striker, after Chelsea sent him out on loan for the second consecutive season after signing him for £18million in the summer of 2011.
Lukaku is understood to be bitterly disappointed at not being given a first team opportunity at Stamford Bridge this season, and may well jump at the opportunity to play first team football for one of Europe’s top clubs.
The striker has also switched agents since his move to Chelsea in 2011, with Italian super-agent Mino Raiolo currently the man in charge.
Raiolo is the man who engineered Paul Pogba’s switch from Manchester United to Juventus, and holds a lot of strong connections with top Italian clubs.
Lukaku spent the summer thinking he was going to be given an opportunity to shine at Stamford Bridge this season, after a successful loan spell with West Brom during the last campaign.
However, Jose Mourinho’s failed attempts to ditch Demba Ba on transfer deadline day, meant Lukaku found himself farmed out on loan once more, this time to Everton.
He has made a fantastic start to life at Goodison Park, scoring three Premier League goals in his last two games, including a double in the 3-2 win over Newcastle United on Monday night.