Napoli have joined Inter in the race to sign outgoing Manchester United striker Romelu Lukaku, Gazzetta dello Sport understands.

The Partenopei officially informed United of their intention to start talks for the Belgian as Aurelio De Laurentiis seeks a high-profile signing in attack for Carlo Ancelotti.

Inter remain ahead because Lukaku would prefer a move to the Nerazzurri to join up with Antonio Conte, who wanted to sign him while he was Chelsea manager two years ago.

However, the club are not willing to offer a cash-only deal, instead offering United Ivan Perisic or Mauro Icardi as makeweights.

Napoli would save significantly more money than Inter on Lukaku’s wages if he joined them due to Italy’s new taxation laws.

The Belgian’s salary would cost them €33 million for the next three seasons as opposed to €55 million, because the so-called Decreto Crescita has different rules for the north and south of the country.

A potential stumbling block for Napoli, on the other hand, is Lukaku’s image rights, which are owned by American entertainment company Roc Nation and would cost a lot to purchase outright.

Inter’s reluctance to meet United’s asking price is causing them to consider other options as alternatives, with Beppe Marotta keen on a swap deal involving Mauro Icardi and Paulo Dybala.