New Nerazzurri boss Antonio Conte is looking to bolster his attacking arsenal, with Mauro Icardi linked with a move away from San Siro.
The former Chelsea manager is keen to make Lukaku one of his first signings at Inter, and the player has now agreed a deal with the club worth £6.6m over five years.
However, Inter must now agree a fee with United, who are willing to let the Belgium international go for the right price.
The Red Devils are holding out for £62m, but Inter hope to negotiate that price down in the coming weeks.
Lukaku scored 15 goals in 45 appearances for United in 2018/19.
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