The paper also adds that the Blues are closing in on a deal for Atletico Madrid defender Felipe Luis, who is being a touted as a replacement for Ashley Cole.
Lukaku enjoyed an impressive campaign on loan at Everton this season, scoring 15 goals in 32 league appearances.
Despite that, he doesn't appear to have a future at Chelsea, with reports suggesting last month that the Blues are willing to listen to offers for him.
Both Tottenham and Everton are said to be keen on securing his services, while reports this week claim that Borussia Dortmund have entered the race for his signature.
According to the Evening Standard, Chelsea are preparing for the 21-year-old to leave, and will entertain offers in excess of £20 million - although they are hoping for more if he impresses at the World Cup.
The reason behind Chelsea's willingness to sell Lukaku is unclear but it appears as though the former Anderlecht man doesn't see eye to eye with boss Jose Mourinho - the Portuguese boss hinted earlier this season that more than footballing reasons were behind his switch to Goodison Park.
“Romelu is a young boy who likes to speak – but the only thing he doesn’t say is why he went to Everton on loan," he said in November.
“My last contact with him was to ask him that. Why do you never say why you are not here?
“It’s something he should talk about because he likes to speak – the reason why he’s not with Chelsea but is with Everton. One day he scored and he said he hoped Jose was watching – as if saying, ‘Why did he let me go?’ So that’s what I’m telling him, ‘Tell the country why you left’.
“I am happy that he is scoring goals against our rivals. It’s good for his evolution and it’s good for Chelsea because he belongs to us for a long time.
“But you either keep quiet or say everything. Don’t say only half of it.”