I saw the latest news about Lukaku has agreed to a deal with Napoli and Conte regarding a pay cut if he joins Napoli, this may be because Napoli still has Oshimen who has the highest salary at the club and he has not been sold so to avoid spending too much they were forced to do that, but Napoli is only willing to pay 25 million with an additional 5 million while Chelsea wants more than that, actually there are other clubs willing to pay the transfer fee set by Chelsea but Lukaku does not want to join any club except Napoli so regarding this transfer it seems quite complicated the respective clubs have not reached an agreement regarding the negotiations between them.
Source: https://banjarmasin.tribunnews.com
Lukaku was very important with Roma last season but this season, they will have a better Tammy Abraham and also get a promising new striker Dovbyk from Girona. AS Roma are ready to move to future without Lukaku and they no longer are interested in negotiation with Chelsea on future of Lukaku.Source: https://banjarmasin.tribunnews.com
Napoli is different, they can lose Osimhen anytime in rest days of summer transfer season and Lukaku is a perfect replacement for Osimhen. The striker already worked and had good time with Conte in Inter Milan years ago. Chelsea know that they can not sell a striker who is more than 30 years old with very expensive transfer cost so accept the deal from Napoli will be better. A longer they let Lukaku moving to other clubs in loan transfers, a bigger financial loss they will get.