Chelsea to part ways with £100m flop in the summer transfer window

Chelsea are prepared to accept offers in the region of £35 million for Belgian striker Romelu Lukaku this summer, as the club looks to move on from the disappointing second spell of the forward at Stamford Bridge.

Football Insider reports that Lukaku, currently on loan at Roma, does not feature in manager Mauricio Pochettino's plans for the upcoming season.

Lukaku's return to Chelsea in 2021 for a club-record £97.5 million has been a major letdown for both the player and the club. After a loan stint at Inter Milan last season, the 31-year-old joined Roma on a temporary deal, where he has enjoyed a relatively successful campaign, contributing 20 goals and four assists in 46 appearances across all competitions.

Despite his decent form in the Italian capital, it is unlikely that Roma will pursue a permanent deal for Lukaku, primarily due to concerns over his price tag. This situation has opened the door for other interested parties to secure the striker's services at a significantly reduced cost compared to Chelsea's initial investment.

Football Insider's Kieran Maguire suggests that Chelsea could potentially make an accounting profit if they sell Lukaku for more than £30 million this summer, as his contract has been amortised over the duration of his deal.

The potential sale of the Belgian forward is part of a broader strategy by the Blues to meet their profit and sustainability requirements, with plans to offload four senior players before the start of July.

As Chelsea push for a strong finish to the season, currently sitting seventh in the Premier League, they hope to qualify for the Europa League. Under Pochettino's leadership, the team has shown signs of revival and will look to continue their good form in their upcoming match against Brighton and Hove Albion on Wednesday night.

With the summer transfer window approaching, Chelsea are bracing for a busy period of player movements. Lukaku's anticipated departure, albeit at a significant loss compared to his purchase price, could pave the way for new additions to the squad as Pochettino seeks to reshape the team according to his vision.

The decision to accept a £35 million offer for Lukaku underscores Chelsea's determination to move on from this disappointing chapter and focus on building a more cohesive and successful side under Pochettino's guidance.

As the Belgian international's future remains uncertain, it is evident that his time at Stamford Bridge is drawing to a close, marking the end of a tumultuous second spell with the London club.