Napoli currently really want Lukaku as one of their transfer targets which they want to realize in the near future, but reportedly Chelsea also don't want to let go of Lukaku at a cheap price at the moment,In the last few seasons, Lukaku has appeared quite impressive with Italian clubs so it seems like He is able to adapt well in Serie A compared to the English league and that is why Conte might make him Napoli main striker next season.
I also don't understand why Chelsea doesn't want to release the 31 year old player to another team, because I think it would be quite suitable if there was a team willing to pay him a more decent amount at this time. Instead, Chelsea continues to keep Lukaku in their squad even though Chelsea themselves are also building better performance next season with their new coach. However, considering that Chelsea is also looking for some good players at the moment, of course Chelsea must have more money to be able to get some good players and can also use the money from releasing Lukaku to another team if someone wants to accept it.