The Belgium international previously spent three years at Stamford Bridge, before signing for the Toffees permanently in summer 2014.
He’d been tipped to return to west London this summer by a variety of sources, after bagging 18 Premier League goals and a career-best 25 across all competitions last season.
But the Toffees’ £65million valuation of their 23-year-old frontman appears to have put off potential summer suitors, including the Blues.
Indeed, The Daily Star claim Chelsea have ended their pursuit of Lukaku – and are now on the verge of signing Red Devils team-mate Michy Batshuayi instead.
A Chelsea doctor travelled to Bordeaux yesterday to complete the 22-year-old’s medical after the former Premier League champions saw a bid accepted by Marseille.
Batshuayi bagged 17 goals and nine assists in 36 Ligue 1 appearances last season and is being signed to provide competition to star striker Diego Costa.