Romelu Lukaku wants to quit Manchester United for Inter but a transfer hinges on whether the Serie A outfit can find a buyer for Icardi, reports The Daily Telegraph.
Lukaku has lauded Antonio Conte as the best manager in the world and wants to move to Italy after dropping down the pecking order at Old Trafford.
The Red Devils shelled out £75m to sign Lukaku from Everton two years ago but now Marcus Rashford is first-choice striker at United under Ole Gunnar Solskjaer.
Selling Lukaku is not a priority for United but they will allow his departure if they can recoup their initial investment.
Inter boss Conte has made signing Lukaku a priority after missing out on his signature during his time as Chelsea manager.
The Serie A outfit, however, cannot afford Lukaku at present and must raise funds by selling Icardi first.
Conte has made it clear Icardi does not feature in his plans next season but the Italians are struggling to find any willing takers for the troublesome forward.
United have reportedly already knocked back a part-exchange deal involving Icardi and Lukaku leaving the deal in limbo.
New Juventus manager Maurizio Sarri is keen on Icardi, but with Paulo Dybala and Cristiano Ronaldo already at the club, any deal for the Argentina international is complex.
While Lukaku has hinted at a move away from United, the 26-year-old will not follow the same tactic as Paul Pogba of forcing a move away from Old Trafford.
Lukaku wants to leave United but out of respect to the club and supporters he will not make any public declarations about joining Inter.
The Belgian striker has scored more league goals than any other United player since joining the club (28) but his performances have divided opinion among supporters.
