Chelsea have had an eventful summer this year with Mauricio Pochettino leaving the club and Enzo Maresca arriving to take charge.
The Blues have been active once again in the transfer window to bring new players at the club.
Their spending has been huge and more players are expected to arrive at the club, just like more players are set to leave.
The Premier League giants are looking to offload the likes of Conor Gallagher, Armando Broja, Romelu Lukaku and a few others.
They are so desperate to get rid of Lukaku that they are even willing to accept a fee lower than their valuation of the player, according to Gianluca Di Marzio.
The Belgian attacker has spent time away from the club on loan to Inter Milan and Roma but the Blues want a permanent solution now.
Lukaku has been linked with a move to Italian giants Napoli this summer with Victor Osimhen coming to Stamford Bridge in a possible player-plus-cash swap deal.
Chelsea had to pay close to £100m to sign Lukaku but they are requesting €40m (£36.7m) to sell the player who has no future at the club.
The report has mentioned that the west Londoners are now willing to accept even less for the attacker, which shows how desperate they are to offload him.
Romelu Lukaku is heading out of Chelsea this summer
The player was made to train alone, away from the first team as his future was being discussed.
Chelsea’s need to sign a new striker and Napoli’s interest in Lukaku could work in favour of all parties.
Signing Osimhen would be a huge upgrade on Lukaku as the Blues would be getting one of the best players in the world in his position.
Lukaku’s move to Stamford Bridge has failed miserably but the only good thing that can come out of it is that he can help them land Napoli attacker Osimhen.