The Serie A giants are believed to be planning a big summer of activity on the back of an impressive season, with a return to the Champions League on the cards.
Manager Rudi Garcia is already lining up signings, and has targeted the Premier League trio.
Securing Lukaku is thought to be seen as a top objective, with Belgian ace’s Chelsea future unclear.
Despite two successful loan stints away from the Londoners – with West Brom and Everton – Jose Mourinho is rumoured to be willing to cut the youngster loose to fund a massive move for a world-class goal-getter.
As well as the £20m-rated hit-man, Paulinho of Tottenham is another priority.
The Brazil international only joined Spurs last summer, yet there has been speculation surrounding his future for some time.
The midfielder is likely to fetch around £17m if the Lilywhites sell.
Santon is their final target, following the Italy star’s impressive performances for Newcastle.
The Magpies ace was once described as the ‘new Paolo Maldini’ while with Inter Milan, yet his career has stalled due to injury problems.