Manchester United have already recruited Aaron Wan-Bissaka to bolster the defence while Daniel James’ arrival has added pace to the side.
Ole Gunnar Solskjaer looks set to use an attacking trio consisting of James, Marcus Rashford and Anthony Martial this season meaning there is no place in the team for Lukaku.
The Belgian – who has scored 42 goals in 91 games for the Red Devils – is the subject of interest from Inter Milan.
The Serie A side are set to tabla £60m offer with a further £15m in performance-related add-ons, according to the Evening Standard.
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And it seems United boss Solskjaer is still keeping tabs on two attacking talents that would add further pace to his front line should Lukaku depart.
Lyon’s Moussa Dembele and Lille’s Nicolas Pepe remain on the Norwegian’s radar but the Manchester outfit will only pursue them if they find a buyer for Lukaku, who they rate at £80m.
Former Celtic striker Dembele only joined Lyon in a £19.7m deal last summer but has caught the eye of Premier League sides in his debut season.
However, the Frenchman has already poured cold water on a move to Old Trafford.
“I still have 4 years left on my contract, I will be in Lyon next season,” Dembele said last month.
Meanwhile, Pepe is another attacking talent that would fit Solskjaer’s needs having netted 23 goals in 41 appearances last term.
Liverpool have long been linked with the Ivorian who featured for his county at the Africa Cup of Nations this month.
Speaking before the tournament, Lille president Gerard Lopez confirmed there had been two offers for the attacker.
“We had two offers before the Africa Cup of Nations,” he said.
“We’ll see after that, my position was to see if we could not do something before it, we had two proposals before it, I had two clubs.”
But United won’t be making any moves for Pepe or Dembele until Lukaku is off their books.