Chelsea and Napoli are close to finalizing a deal that would see Romelu Lukaku move to Napoli permanently for a fee around £26-38 million. Lukaku, who has been on loan in Italy for the past two seasons, is eager to reunite with former coach Antonio Conte. This transfer opens the door for Chelsea to pursue Napoli's star striker, Victor Osimhen, who has been a long-term target for the club. Chelsea head coach Enzo Maresca has expressed the club's intent to sign a new center-forward before the transfer window closes. Negotiations have been ongoing, with Napoli representatives flying to London for crucial talks. Meanwhile, Chelsea has also shown interest in offloading other players, including goalkeeper Kepa Arrizabalaga.