Chelsea hope to thrash out a deal with Villarreal for Nicolas Jackson this week after agreeing personal terms with the forward.
But they could yet face competition from Tottenham, whose new boss Ange Postecoglou is also hoping to add to his side’s firepower having lost Lucas Moura and on-loan Arnaut Danjuma in the summer.
The Blues have an agreement in principal with Jackson on a four-year contract and are happy to meet the £30million release clause with an upfront offer of around £25million and the rest in add-ons.
And unless Harry Kane leaves Spurs this summer, Jackson knows he will have to play second fiddle to the England captain in north London, whereas at Chelsea he could well be the main man.
Bournemouth had agreed a £22.5m deal to sign the player in January but the move fell through and a strong end to the campaign has convinced the bigger boys to make their move.
Meanwhile, Mateo Kovacic has agreed personal terms with Manchester City over a proposed move to the Etihad. And Chelsea are prepared to offer Conor Gallagher in part-exchange for top midfield target Moises Caicedo. The Brighton star is also wanted by former Stamford Bridge boss Thomas Tuchel at Bayern Munich.
And the fact the Seagulls want around £100m for him is problematic for Chelsea, who have to cut a lot of fat from the squad both in terms of its size and the cost to them in wages.
They are walking a Financial FairPlay tightrope and can’t do that kind of deal without structuring it in a certain way. That way, as far as Caicedo is concerned, would be offering England midfielder Gallagher and £40m in cash to Brighton.
Roberto De Zerbi is understood to be open to taking Gallagher as he is seen as a ready-made replacement for Alexis Mac Allister, who has joined Liverpool. Gallagher has been unable to nail down a regular spot at the Blues despite several productive loan spells away.
Chelsea could also see several defenders depart with Kalidou Koulibaly, who only joined last season from Napoli, the subject of interest from the Middle East. Strikers Romelu Lukaku and Pierre-Emerick Aubameyang are both facing uncertain futures.
Lukaku made a loan return to Inter Milan 12 months ago and has said he's keen to remain at the San Siro. Aubameyang, who was also part of their recruitment drive last summer, was omitted from squads last season having failed to consistently produce in front of goal.
