Lukaku, 28, has struggled since joining the Blues from Inter Milan, scoring only five Premier League goals this term.
The Belgium international did not feature in Chelsea’s 1-0 defeat at Everton on Sunday and remained marooned on the bench despite his team chasing the game and in desperate need of a goal.
According to the Evening Standard, Newcastle and AC Milan are interested in signing Lukaku but are set to be knocked back by the player who is holding out for a better option.
For clubs looking to sign Lukaku, his £300,000-a-week wages are likely to represent a major sticking point.
Meanwhile, it remains to be seen whether interested parties will be willing to pay a considerable fee for the former Manchester United man, with Chelsea looking to recoup a large chunk of the £97 million they splurged on the striker last summer.
After helping Inter win the Serie A title, Lukaku was bought by Tuchel with the vision of launching a Chelsea title bid this season.
But Lukaku’s poor form has seen him become a bit-part player at Stamford Bridge this term with Kai Havertz regularly selected ahead of him in the centre-forward role.
Craig Burley, the former Blues midfielder, believes Lukaku has buckled under the expectations at Chelsea and says his time is up at the club.
The ESPN pundit said: ‘Romelu Lukaku looks to me like a player who wants to be anywhere bar plying his trade for Chelsea football club. He looks as if he wants to get the hell out of there because he’s not been able to handle the pressure.
‘Ultimately, I think if Chelsea are going to attack Liverpool and (Manchester) City over a 38-game season, it’s crystal clear off the back of this season it’s not going to be with Romelu Lukaku. It’s not going to work. I think there’s too much damage to turn this around.’
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