Napoli have made an offer to take Romelu Lukaku on loan with an option to buy for £25.5m.
Lukaku, who joined Chelsea for £98m in 2021, was left out of Enzo Maresca's squad for the team's 2-0 opening day defeat by Manchester City on Sunday and has not played for the Blues for over two years.
He has spent the last two seasons on loan at Inter Milan and Roma, respectively, and could now be set to head back to Italy to play for a third different club.
Chelsea insist they want a permanent sale for closer to Lukaku's £36m release clause, with the forward still having two years left on his Stamford Bridge contract.