The 26-year-old has been widely fancied to make the switch to the Nerazzurri and of late, their manager
has voiced his frustration over the prolonged negotiations between the sides.
According to Calciomercato, the Nerazzurri are said to have lodged a £54m bid for Lukaku earlier in the week, but the offer was swiftly rebuffed by United as it fell below their £75m price tag.
Lukaku has been absent for the club's pre-season duties this summer but manager
Ole Gunnar Solskjaer
has recently suggested that has nothing to do with the transfer interest.
man is understood to be receiving treatment for a knock sustained in training and it remains to be seen whether he would return for the forthcoming friendly against
Hotspur in China.
Lukaku has contributed 42 goals for United across all competitions in the past two campaigns. He has three years remaining on his current contract with the option for another 12 months.