The Mirror revealed that Chelsea are ready to offer up to 68 million pounds ($89.6 million) for the 23-year-old after a 57 million pounds ($75.1 million) bid was rejected, reports Efe.
Last season, Lukaku scored 25 goals in 46 games with Everton.
The Belgian striker previously played at Chelsea before joining Everton in 2014 for 28 million pounds ($37 million).
With Diego Costa's future at the club looking even more uncertain, Antonio Conte-coached Chelsea are desperate to buy a striker, after failing to secure their previous targets -- Alvaro Morata, Edinson Cavani.
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