The 30-year-old had a loan spell with Inter Milan during the 2022-23 season before joining Roma on a 12-month deal in August.
Since then, he has been thriving under the guidance of their new manager Daniele de Rossi, tallying 18 goals in 35 appearances for the club thus far, and it is understood that the Serie A giants are interested in securing his services on a permanent basis.
According to a report from Italian outlet Calcio Mercato, Roma currently have a buy option in their loan agreement with Chelsea set at £37m but it is understood that The Blues may be open to accepting an amount lower than that for Lukaku's permanent transfer.
The report adds that I Giallorossi have the opportunity to enter negotiations with Chelsea and potentially acquire Lukaku's signature for a fee as low as £30m next summer.
Lukaku has never been part of Mauricio Pochettino's plans, and Chelsea are understood to be eager to permanently offload him from their roster.
However, the Belgium international's staggering weekly wage of £300,000 with Chelsea has posed a significant challenge in finding a buyer for him over the past few years.
While the forward initially agreed to a 37.5% reduction in salary to join Roma, further reductions would likely be necessary for a deal to cross the line.
However, Lukaku's satisfaction in Rome, along with his family's encouragement to remain in Italy, introduces a personal aspect to the discussions, suggesting a preference that could impact the final outcome.
Still, even if Roma were able to negotiate a deal, financial limitations may still prove to
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