Coppa Italia winners Inter Milan have put in a new offer for Chelsea star Romelu Lukaku.
The Belgian forward wants to return to the San Siro club, where he starred as a permanent player and then on loan.
Lukaku does not want to play for Chelsea, with Inter offering 25.7 million for his services.
Per Fabrizio Romano, Chelsea will want a higher fee, given they paid 100 million for him two summers ago.
The Blues are realistic and know they will not get a bid anywhere near that figure.
However, they will not accept less than 40 million for the 30-year-old centre forward.