The Red Devils forward only started 15 of 29 games under Ole Gunnar Solskjaer and now wants to move on.
Executive vice-chairman Ed Woodward wants £70million in order to be persuaded to sell.
Woodward will be stubborn in negotiations according to the Mirror as he does not believe Lukaku’s value has dropped significantly.
Inter are willing to meet Lukaku’s £175,000-a-week wage but value the Belgium international at £50m.
Former Chelsea manager Antonio Conte is set to become the new Inter boss and is understood to be a big fan of the 26-year-old.