Chelsea manager Antonio Conte has given orders to his club to sign Romelu Lukaku, even if it means spending £100million.
The Telegraph claims that the Italian has identified the Belgium international as the one to take over from Diego Costa in attack.
The Spaniard will leave Stamford Bridge after Conte made it clear that he will no longer play in his squad.
The 24-year-old Belgian will also leave his club after he announced last month that he wants to embark on a new experience with a new club.
Last week, former Chelsea striker Tony Cascarino has urged his former club to look at another striker, claiming that Lukaku is not good enough to replace Costa.
"To replace someone of Costa's quality, you're looking beyond Lukaku," the former Blue told FourFourTwo.
"He's not the finished article.
"You should be looking at [Robert] Lewandowski or [Pierre-Emerick] Aubameyang, who's lightning quick; [Antoine] Griezmann or someone like that.
"It's hard, but sometimes transfers you think are impossible actually happen in the end. There's [Alvaro] Morata at Real Madrid, who Conte signed at Juventus, but he might not trust him.
"There are players out there, but there aren't many of that proven quality to replace Diego Costa."