Now on loan at Roma, Lukaku has the possibility to bring in a sizable amount for the Blues, as the Italian team is presumably prepared to pay Chelsea’s £37 million asking price.

Jacobs stated: “Come the summer, Chelsea have other names on the permanent sale list, deemed surplus to requirements for which they can pull in fees. Lukaku is one, and Maatsen is another that Chelsea would have sold in January if they could have done so.

Money will likely come in when the obligation is triggered for Lewis Hall at Newcastle. The feeling is that it’s a case of when or if he permanently moves there based on the obligation terms.

“There’s Chalobah, possibly Cucurella, and Gallagher. So, there are enough other sellable assets that would mean Chelsea would not be forced to bring in a fee for Mudyrk.”

The decision is in line with Chelsea’s requirement to sell surplus players in order to meet Premier League profit and sustainability requirements.

Although Lukaku hasn’t managed to make an impression since his record-breaking move from Inter Milan in 2021, Chelsea remains intent on selling Mudryk, who has not performed well since joining from Shakhtar Donetsk for £88.5 million in 2022.

Head coach Mauricio Pochettino’s tenure at Stamford Bridge has seen mixed results, prompting a strategic reshuffle to reinforce the squad’s depth and competitiveness in the Champions League race. The sale of Lukaku, alongside other potential departures such as Ian Maatsen and Conor Gallagher, would provide financial flexibility for new signings.

With Lukaku attracting interest from Roma and Maatsen’s release clause set at £35 million, Chelsea aims to maximize returns while reshaping their squad for future success. Jacobs’ insights suggest a calculated approach by the Blues’ hierarchy to navigate the complexities of the transfer market and reinforce their competitive edge in the Premier League.