The Belgian striker scored 17 goals while on loan at West Bromwich Albion last season.
Chelsea’s big-money frontmen Fernando Torres and Demba Ba are ahead of him in the pecking order and Sunderland are expected to try and coax him to SOL on loan.
Chelsea have no intention of selling Lukaku, who they signed from Anderlecht two years ago in a deal that could be worth up to £17m with add-ons.
Paolo Di Canio has made no secret of his desire to bring in more quality.