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.
Now it seems that it is enough for Chelsea to be humble by borrowing Lukaku le other clubs because after all, Chelsea's goal this season is not to improve Lukaku's performance but to make him a business so Chelsea does not want to negotiate further regarding a short-term loan for Lukaku but it would be a different story if the choice was to bid for this player according to the release clause applied.
Chelsea are unlikely to budge on their options if any club wants to sign Lukaku then at least have to have an attractive offer of at least 35 million for the Belgian striker. Because if it is not like that then it will indeed be difficult especially this cannot be negotiated further because Chelsea's decision is absolute about Lukalu's future.
The choice is currently to buy at the price that has been set or not at all, and this is likely to take a tough time for the Lukaku drama to end.