Inter Milan are looking to offload handful of their players including Alexis Sanchez, Edin Dzeko and Denzel Dumfries in a bid to recover funds to strengthen the team.
Chief executive Beppe Marotta is keen to stabilise the club's financial accounts after struggling in several transfer negotiations this summer.
The hefty salary tied into Lukaku's loan move has frozen Inter's wage budget and forced the club to miss out on transfer targets Gleison Bremer and Paulo Dybala, who moved to Juventus and Roma respectively.
Inter have confirmed to star players Nicolo Barella, Alessandro Bastoni, Marcelo Brozovic, Hakan Calhanoglu and Lautaro Martinez that their future will remain at the San Siro next season.
Paris Saint-Germain have flirted with a move for Milan Skriniar but their indecision has stalled negotiations.
If Skriniar decides to stay at the club, Inter are expected to offer the centre-back a 20 per cent salary hike to motivate him to stay.
Sanchez has become a major economic problem for the Italian giants, due to his astronomic €6million per year wage, and is rejecting lower contract extension offers.
The Chilean is strongly considering a proposal from Marseille, which would allow him to stick at playing Champions League football, according to Corriere dello Sport.
Dzeko remains under contract at the San Siro until June 2023 and the striker has no interest in leaving Inter.
However, as he is one of the top earners at the club, Marotta is keen to offload him from the books, even though few clubs are likely to offer the 36-year-old a comparable wage.
The CEO has also placed a €50m price tag on Dumfries and would be satisfied to sell him at that valuation.
Manchester United are preparing to make a offer in a bid to unite Erik ten Hag with his fellow countryman according to Gazzetta dello Sport, although the Red Devils are believed to propose below the desired €50m.
And 23-year-old forward Andrea Pinamonti, who spent last season on loan at Empoli, is reportedly linked with moves to Atalanta and Monza.
A deal is expected to be worth in the region of €12m and €18m.