Most Chelsea fans thought the club had got a great deal in 2014 when they sold Romelu Lukaku to Everton for £28m.

And when replacement Diego Costa, only £4m more than the young Belgian, started banging away the goals from the outset: the legend of tough dealing transfer supremo Marina Granovskaia was cast.

The ensuing 24 months have changed reputations all around. Chelsea's star has risen, then sharply fallen. Lukaku appears to have outgrown Everton, the club who signed him for that apparently inflated sum, and the jury is still out on Costa after a season packed with unwanted baggage.

And so, with patience running short on Costa's off-the-ball antics, and an expected switch in style under new boss Antonio Conte , Chelsea are increasingly being linked with a Lukaku-like option up-front.

In fact, with Lukaku himself.

The experience of re-signing Nemanja Matic from Benfica, three years after he was sold to them, shows that there would be absolutely no embarrassment at all at Chelsea about re-treading old ground with Lukaku.

Nobody at the club even seems to pause to consider whether getting rid of players is a good call in the long term, it really is all about what works for the club at a particular moment in time.

That was a lot of the reasoning behind the sale of Lukaku.

While there has been much hand-wringing in recent weeks about the departure of both he, and his fellow Belgian Kevin De Bruyne, both were let go because they simply didn't work within the set-up at Chelsea.

Chelsea manager Jose Mourinho talks to substitute Romelu Lukaku of Chelsea during the Barclays Premier League match between Chelsea and Hull City at Stamford Bridge on August 18, 2013 in London, England. (Photo by Richard Heathcote/Getty Images)
No go: Jose Mourinho didn't think Romelu Lukaku was ready for Chelsea

Both had an expectation that they would be able to walk into what was then a high-performing side, and be an automatic pick from day one.

The reality was, at that stage, there was plenty of competition for first team places within Jose Mourinho's Chelsea.

Mourinho, when things are going right, has generally been happy to put up with those who talk the talk, just so long as they are able to walk the walk.

And both Lukaku and De Bruyne completely failed to do the latter in a Chelsea shirt.

The lack of effort and commitment, and the outlandish personal expectations of both players, saw each depart – seeking a regular first team place in the knowledge that they would not get one any time soon at Chelsea.

The revelation that it was Mourinho who advised Chelsea not to include a buy-back clause in the Everton deal further suggests the player was right not to hang-about – for his manager clearly did not foresee a point where he would even be an option.

Lukaku famously never scored for Chelsea. But in the less-than two seasons since his permanent move to Goodison, he has netted 45 times.

This campaign he has scored 25 goals in all competitions – 10 more than Costa's tally for Chelsea.

The forward is said, just like Chelsea, to have no issue with going back.

Everton are falling apart at present. The fans are in uproar, the manager is on borrowed time and there are questions over long-term direction.

Even in Chelsea's present state of flux, things look more stable with Roman Abramovich's investment not in question, and the clear appointment of a new coach with a big reputation.

Manchester City midfielder Kevin de Bruyne
Another Blues departure: Manchester City midfielder Kevin de Bruyne

But there are two issues that will remain here: those of of attitude, and of price.

The Lukaku who left Chelsea in 2014 may be a little older and wiser, but he is still the same Lukaku. He wants to be the first name on the team sheet every time, and would be unlikely to accept any deal that limited his playing time.

That means Costa would have to go – and, while many might not argue with that outcome right now, this brings us onto the other issue.

£65m is a huge slice of cash for a club that is presently working towards balancing its transfer spending.

And, given last summer's fiasco over John Stones, Everton are unlikely to want to do Chelsea any favours in this department.

Costa is only likely to bring in roughly half that.

And, with Loic Remy and Radamel Falcao both certain to be off in the summer (for a total income of probably little more than £10m), that leaves Chelsea needing roughly £100m worth of strikers, with only about £45m to spend on them.

Lukaku to Chelsea could happen. But it would require the club to steer sharply away from it's present transfer policy, and build a new team around a 22-year-old who has already failed at the club, and is known to have a very high regard for himself.

In the circumstances, Conte may well decide there are a number of other striking options that are far less bother.

Antonio Conte's rumoured summer shopping list in pictures:

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