Sportsmail revealed on Wednesday that the Blues are open to offers for out-of-favour striker Tammy Abraham and that Olivier Giroud is likely to leave on a free transfer.
Those moves will free up funds for Tuchel to land a big name forward to lead his front-line, with Erling Haaland and Lukaku at the top of the club’s shortlist.
However, The Sun claim that Chelsea officials believes Haaland will be out of reach this summer due to Manchester City’s strong interest in the Norwegian prodigy.
They say that Tuchel will instead turn his attention to Lukaku, with a bid in excess of £90million set to be made for the Inter Milan star.
Lukaku has been in sensational form this season, scoring 27 goals in 40 appearances to put the Italian giants on the brink of winning the Serie A title.
The Belgian was signed by Chelsea as a teenager nearly a decade ago but failed to make the grade at Stamford Bridge and was sent out on loan to West Brom and Everton, before making a permanent move to Goodison Park.
He joined Manchester United for an initial £75m in 2017 but lasted just two years at Old Trafford before linking up with former Chelsea boss Antonio Conte at the San Siro.
Tuchel’s desire to land a proven striker has also been increased by Timo Werner’s underwhelming displays this season, according to The Sun.
They claim that ‘frustration is growing’ with the German after he missed his 23rd big chance of the season in Tuesday night’s 1-1 Champions League semi-final first-leg draw with Real Madrid.
Tuchel is said to be unconvinced that the £53m striker is the man to spearhead his Chelsea attack in the coming seasons after his struggles this term.
Abraham, meanwhile, has been deemed surplus to requirements, with Chelsea hopeful of selling him for around £40m amid interest from clubs in England and around Europe.