Antonio Conte, the manager of Napoli, was a major factor in the 31-year-old Belgian’s decision to sign with Inter Milan in 2019 and 2021.
For £97.5 million, the striker returned to Chelsea in 2021, but he had been out on loan in Italy for the previous two seasons, first with Roma and then back at Inter.
Lukaku won Serie A in 2021 with 24 league goals, and Chelsea decided to sign him as a result of his performance.
Getting rid of the Belgian removes his £325,000 weekly salary from the books. He has not played for Chelsea since May 2022.
During the pre-match press conference, Conte hinted that Lukaku might make his Napoli debut against Parma on Saturday at 19:45 BST.
Lukaku’s exit coincides with Chelsea midfielder Tino Anjorin’s three-year contract move to Empoli in Serie A, Italy.
Nigerian striker Victor Osimhen, 25, is being courted by Chelsea and Al-Ahli of the Saudi Pro League. His signing would help Napoli offset their costs.
