The Belgian’s return to Stamford Bridge would cause a chain reaction with Zapata potentially joining Inter and Abraham moving to Atalanta.
According to Sky Sport Italia correspondent Fabrizio Romano, the Blues are ready to sell the English striker to La Dea and a meeting between the two clubs will take place in the next few days.
Atalanta are reportedly ready to offer €40m for the 23-year-old who has 30 goals in 82 appearances across all competitions with the Blues.
However, Chelsea must still reach an agreement with Inter to sign Lukaku.
The player is open to returning to his former club, but Chelsea must offer at least €130m to convince the Nerazzurri.
The Serie A champions have already rejected a €100m bid plus Marcos Alonso but expect to receive an improved offer by the weekend.
Chelsea are prepared to sell Tammy Abraham abroad if an agreement will be reached with Atalanta. Meeting in the next days to open talks. 🔵 #CFC
Atalanta are ready to offer €40m for Tammy… but only in case Inter will ask for Duván Zapata as potential Lukaku replacement.
— Fabrizio Romano (@FabrizioRomano) August 5, 2021