Every team are welcome for signing Lukaku in winter transfer window opening if reach Chelsea bid offer 38 million euro,
Chelsea head coach Enzo Maresca seems not including Lukaku as his game plan for next season have official announced for selling him to interested club want to sign Lukaku.
Not easy for selling Lukaku to Saudi Arabia club because he want keep stays with European teams in this season, has two years contract left I think Chelsea not opening an option for loaning him and try to sell Lukaku in winter transfer window if any club serious for signing him or put him in the bench until his contract over.
The price is too expensive for a player whose quality has declined, I don't think European teams will be interested in signing Lukaku if Chelea is too expensive, for the Saudi Arabian team it is possible because the Saudi Arabian team has quite strong finances.
Now it is reported that Napoli are interested in recruiting Lukaku, but Napoli's offer price is still below what Chelsea wants.
I think that however Chelsea maintains Lukaku's price it will be detrimental to them because they don't want Lukaku's services anymore so whether they want to or not they have to sell him so that he doesn't become a burden on the team.
It is possible that Chelsea will encourage Lukaku to move to the Saudi Pro League, so that Chelsea can get a big profit from his sale. Napoli are reluctant to sign Lukaku at a high price, even though Conte really wants him. Chelsea are also reportedly unwilling to open up loan options for Lukaku, after previously letting him go to Roma because there was no other option. Pochettino and Enzo Maresca both don't want Lukaku in their squad, Lukaku's second period at Stamford Bridge has fallen short of expectations.
On the other hand, Chelsea have actually cut Lukaku selling price, but considering that Lukaku is over 30 years old, and his sharpness has also decreased, this has resulted in a lack of interest in him. I think leaving for the Saudi Pro League is the right choice for Lukaku, it will be mutually beneficial for all parties, for Lukaku himself, Chelsea and the club that recruited him. The large salary is of course the main attraction, and the luxurious facilities provided will make Lukaku comfortable. But the decision to move to the Saudi Pro League depends on Lukaku, Chelsea clearly wants this transfer to materialize.
If I am Lukaku, I will move to Saudi and forget about playing in England or Italy since there is no good deal done for him next season. Lukaku needs a place to call him and not moving from one club to another on loan. SPL will be beneficial for him with the huge pay and he will retire successful.
Due to Lukaku current age, I don't think that there is much for him to achieve again in big leagues but having a good club that respects your presence and pays well is a good retirement plan.