ROMELU LUKAKU is reportedly set to finally leave Chelsea on a permanent transfer as Roma look to replace him with another Blues flop.

Lukaku, 30, joined the Italians on loan last summer after refusing to revive his Stamford Bridge career.

Despite holding talks with Mauricio Pochettino after returning from his second spell with Inter Milan, the Belgian insisted on a reunion with former Manchester United boss Jose Mourinho.

And his time in the Italian capital has yielded 19 goals in all competitions — his best tally in three years.

However, Chelsea are determined to finally sell Lukaku on a permanent deal this summer and will not sanction another loan spell.

Several teams are pondering offers to meet his £38million release clause, which was agreed with Chelsea when he took a pay cut last year. 

Gazzetta claims the Blues hope to fund a move for Napoli’s Victor Osimhen with Lukaku’s funds.

And Todd Boehly could end up banking some more dosh as Roma want Chelsea flop Michy Batshuayi as Lukaku’s replacement.

He netted just 25 goals in 77 games after a £33m move to London in 2016.

Batshuayi has spent the past two seasons at Fenerbahce after being allowed to leave Stamford Bridge for a nominal fee.

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And should Chelsea have included a sell-on clause in his deal to Turkey, they could end up pocketing an extra bit of cash if Roma do make a move this summer.

Daniele De Rossi’s side also fancy Benfica’s Rafa Silva, while Sardar Azmoun’s loan from Bayer Leverkusen could be made permanent.

But there could be already be a saviour at the Stadio Olimpico in the form of ex-Chelsea youngster Tammy Abraham, who has just returned to action after a lengthy ACL injury.

Meanwhile, should Napoli sell Osimhen to Chelsea, they are likely to move for Lille forward Jonathan David.

The Italians, who could soon make Antonio Conte their new boss, also like Feyenoord’s Santiago Gimenez and Girona’s Artem Dovbyk.