Lukaku has been one of Everton's best performers in the past few years.
There has been plenty of speculation surrounding the Belgian's future - who has scored 25 goals in 43 games this season - given the Toffees have had a disappointing league campaign with the side currently languishing in the bottom half of the table, and have missed out on silverware in the domestic cup competitions.
Lukaku was sold to Everton in 2014 for £28 million by Chelsea on the back of a successful loan season at Goodison Park, but the report suggests that their interest in bringing the forward back to Stamford Bridge has been 'long standing'.
This could prove to be something of a boost for Everton in that one of the potential suitors for Lukaku feel that they can't land him.
There is also the effect it could have on a potential search for a new manager if they decide to part company with Roberto Martinez, as speculation has continued to mount over his future. If they feel they can retain their top players in the summer then there is the possibility that their desired candidate will be more inclined to take over at the club.
Other players that are said to be 'unattainable' from Chelsea's point of view are Atletico Madrid's Antoine Griezmann and Paris Saint Germain's Edinson Cavani, who they also hold a long standing interest in.