Chelsea striker Romelu Lukaku has reportedly set his sights on a return to the Serie A, less than one year on from leaving Inter Milan.
The Belgian international re-joined the Blues from Inter for £97.5m last summer, and despite finishing the season as Chelsea's top goalscorer with 14 goals across all competitions, he has failed to reach the heights expected of his return to Stamford Bridge.
In December, Lukaku publicly declared that he wishes to return to Italy and in particular Inter Milan, which subsequently meant that he was dropped from Thomas Tuchel's starting 11 in the following matches.
According to Tuttomercato, AC Milan and Juventus are also showing interest in the 29-year-old, but Italian tax rules are certain to provide a major barrier in any deal.
Even under a loan deal, Lukaku would reportedly be required to take a significant wage cut on his current £275,000-per-week salary, as Serie A sides would not be eligible to use the growth decree tax option, due to Lukaku's short time away from the country.
During Lukaku's spell at Inter, he scored 64 goals in 95 appearances, and won the Italian title with the club.
