According to Fabrizio Romano, Lukaku give his avaiability to move away again from Chelsea.
Always according to him his priority is going to Napoli, but Napoli needs to sell Osimhen first.
Lukaku has been moving on loan for a couple of years now, i hope he can finally be sold now and move away from Chelsea for good, all these different loan moves hasn't helped his career, though i know it is due to his transfer fee and salary/wages. If Napoli sell Osimhen, they will receive a lot of money from the transfer, so they should be able to use that and fund a transfer for Lukaku.
Unless a team can pay almost 38 million euros for Lukaku. I don't think he will leave Chelsea this season. Chelsea is trying so hard to sell him since last season. But the deals always fail in the middle with other clubs.
The only problem is if nobody's keen to pay close to Chelsea's asking price. So, it takes some time for chelsea to sell Lukaku to another club. I must admit Lukaku isn't even needed in the blues, and it's best for him to help his career by leaving there.
But again, Napoli is unlikely to sell Osimhen. PSG is not keen on paying more than €100 million for him, then they must also agree to let Osimhen leave for 100 millions.
I think there is no club that can afford to pay beyond 100 millions. PSG is the only club offering this deal. It will help Napoli, a Naples club, get Lukaku from Chelsea.