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By Sam Mcevoy Published: 00: 30 AEST, 30 August 2024 | Updated: 00: 33 AEST, 30 August 2024 16 View comments Romelu Lukaku has completed his £38million move to Napoli, bringing he second Chelsea spell to an end. Positive talks were held this week and the 31-year-old Belgian, one of those in the Blues' 'bomb squad' available for sale, has been reunited with his former head coach Antonio Conte. The Italian side have agreed to pay £26m plus £12m in add-ons for the forward who has signed a three-year contract to link up once again with Conte. The deal will see Lukaku represent a new Serie A club after spending the last two seasons on loan in Italy. He was at Inter Milan in 2022-23, and Roma in 2023-24. Chelsea previously paid Inter £97. 5m to sign Lukaku in August 2021. He scored 15 goals in 44 games in the 2021-22 season. He has not played for the Stamford Bridge club since May 2022. Romelu Lukaku has completed his £38million move to Napoli, ending his second Chelsea spell Lukaku (left) reunites with manager Antonio Conte (right) at Napoli following their previous success at Inter Milan Lukaku arrives with his agent at Hotel Parker's in Napoli ahead of his move being announced Chelsea have been keen to sell Lukaku permanently this summer rather than sanctioning yet another loan, and Conte is keen to work with him again following their time together at Inter. Napoli started their season with a 3-0 loss to Verona on the opening day of the new season before bouncing back to Bologna 3-0 on Sunday. Chelsea have also shown serious interest in Napoli's Victor Osimhen this summer and they remain in the market for a new striker. Head coach Enzo Maresca admitted as much after their Conference League win over Servette on Thursday, saying: 'If we have the chance to bring in a nine that can help us and make the difference, then we are going to try. ' Chelsea are expected to step up their interest in Osimhen once Lukaku's sale is finalised. However, there are plenty of other players that Chelsea want to move on before the transfer window closes. Lukaku has not played for Chelsea since 2022 and he spent the last two seasons out on loan Earlier in the day on Wednesday, goalkeeper Kepa Arrizabalaga, who cost £72m, is on around £200, 000 per week, completed his loan move to Bournemouth after extending his contract at Chelsea by an extra year. Another Chelsea keeper, Djordje Petrovic, also left the club on Wednesday, joining Strasbourg on loan for the season. Meanwhile, Nottingham Forest defender Murillo is on Chelsea's radar if Trevoh Chalobah, Axel Disasi and Benoit Badiashile all leave. Published by Associated Newspapers Ltd Part of the Daily Mail, The Mail on Sunday & Metro Media Group