The talks will centre on whether it is a loan or permanent deal, with the Stamford Bridge club preferring the latter. If they do agree to a temporary move, Chelsea would want a significant loan fee.
That is understood to be the main sticking point, as a temporary move currently looks likeliest.
Lukaku himself is deliberating on the situation as he carefully considers the next step of his career, but it is understood he is leaning towards going to Rome.
The Belgian already signalled his reluctance to return to Everton this week, as the Goodison Park club also broached the possibility of a loan move.