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INTER MILAN have started the process of signing Romelu Lukaku by flogging two stars to help pay for the Manchester United star.
The Italian giants want Lukaku to lead their attack as Antonio Conte plots a way to finally end the Juventus domination of Serie A.
But Inter need to generate funds to meet United's £75million asking price - and they are set to claw in £40m of that by selling Joao Mario and Dalbert.
Mario, who enjoyed a successful loan deal with West Ham two years ago, is on the verge of completing a £22m move to Monaco.
And Brazilian left-back Dalbert is also heading for the exit, with Monaco and their French rivals Lyon battling for his signature in a deal worth £18m.
That would take Inter over half way towards the figure United want for Lukaku, 26, who is heading for the Old Trafford exit after two years at the club.
United have been waiting all summer for the Serie A side to make their move, and SunSport understands the first formal offer will be made this weekend now they are moving into a new FFP year.
Inter will first propose an up-front payment of £9m to take the Belgian on a two-year loan basis - with an obligation to make the transfer permanent in 2021 for £53m.
They know that is likely to be quickly rejected by United, who are looking for a permanent deal and a down-payment of around £40m.
But Inter are keen to prove they are serious about clinching the transfer and want to get moving towards an agreement while they buy themselves more time to raise funds.
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Several other players have been singled out to sell on, including veteran Spaniard Borja Valero and Belgian Radja Nainggolan.
Conte is also desperate to off-load controversial striker Mauro Icardi, who has a prolific goalscoring record but an awful reputation which is putting off interested clubs.
United had once been interested in the Argentina star but his off-field problems have seen them pass up on the chance to take him as a makeweight in any deal for Lukaku.