Inter Milan have rejected an offer of £85 million plus Marcos Alonso for Romelu Lukaku from Chelsea, according to reports.
The Serie A champions see the 28-year-old Belgian as “untouchable” and do not intend to sell the forward, according to Italian journalist Fabrizio Romano.
Alonso was not named in Thomas Tuchel's squad for Chelsea's 2-1 pre-season victory at Arsenal on Sunday.
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Lukaku joined Chelsea from Anderlecht in 2011, but featured sparingly in West London amidst consecutive loan deals.
He impressed at both West Brom and Everton before moving to Merseyside on a permanent deal in 2014.
Three years later he moved to Manchester United for a fee upwards of £75 million, spending two years there before departing for Inter.
A stunning campaign in Italy last season saw Lukaku fire 27 goals under former Chelsea boss Antonio Conte on route to Inter ending their 11 year wait for the Scudetto.
The Belgian formed a devastating partnership with Argentina's Lautaro Martinez to overthrow Juventus' chokehold on the Serie A title, and has now scored 44 in just 63 league starts for Inter.
Chelsea have been heavily linked with a move for a new striker over the summer, with Bundesliga pair Robert Lewandowski and Erling Haaland repeatedly linked with a move to Stamford Bridge.
Sky Germany reported last month that Borussia Dortmund had turned down an initial offer from the Blues for their Norwegian star.
Fulham’s Marcus Bettinelli remains the club’s only signing of the window despite a string of sales, joining on a free transfer from local rivals Fulham.
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