The Blues were busy last year as Todd Boehly pressed the reset button on his squad with a massive turnover

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Among the issues inherited by Todd Boehly and Clearlake Capital when taking over Chelsea last May, there was a specific £97.5m-shaped one that stands out. The new owners had no ties to Romelu Lukaku having not signed him in 2021 but they did need to deal with him.

That effectively means that when it comes to Lukaku, he will be valued at £39m less on the books after this season, still a price of £58.5m if Chelsea wanted to break even on him in a single transfer fee. They will receive around £8m for his services from Inter as a payment but the prospective price of that ahead of another deal next season may well be negotiated down by the Italian side.

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