The Blues have been eager to part ways with Lukaku on a permanent basis this summer, preferably in a deal worth in excess of £35m.
However, suitable offers have not been forthcoming, Inter Milan withdrawing their interest and Juventus not being in a position where they can afford the Belgium international.
As a result, Boehly and Clearlake Capital have been required to soften their stance on the former £97.5m signing, aware that there is little desire on all sides regarding a reintegration into the first-team squad.
Head coach Mauricio Pochettino alluded to that in a press conference earlier this week, despite leaving the door open for a change of heart if the 30-year-old does not depart Stamford Bridge.
Nevertheless, Roma have recently entered the race to sign Lukaku, a consequence of Tammy Abraham's long-term injury and failing to get a deal over the line for Atalanta BC's Duvan Zapata.
Reports on Friday indicated that Roma officials were making the journey to England to hold formal discussions with their Chelsea counterparts regarding finding a positive resolution.
According to journalist Matt Law of The Telegraph, the talks in question are taking place on Saturday morning with Chelsea ready to propose their demands.
Roma will allegedly be asked to pay between £8m and £10m for a season-long loan deal, while Lukaku will be required to take a pay cut to approximately £7m per year.
The latter factor is a realistic possibility given that Lukaku was willing to lower his contractual income to secure a return to Inter last summer.
Chelsea allegedly have little intention of paying a percentage of Lukaku's wages as they bid to substantially lower their wage bill to boost their position with FFP.
As it stands, it is unclear whether Roma will be able to accommodate paying a minimum of an £8m fee for Lukaku due to their own financial situation, their biggest fee spent all summer being the €2.5m shelled out on Leandro Paredes.
Other high-profile players have arrived on free transfers and loans, however, and manager Jose Mourinho is eager to add another forward to his squad due to their desire to finish in the top four in Serie A and make another bid to win the Europa League.