Chelsea have made Girona striker Artem Dovbyk a transfer target in this month's window, according to reports.
The Blues have spent more than £1bn since Todd Boehly assumed control at Stamford Bridge around 18 months ago.
That includes around £400m of expenditure last summer, yet that has not been reflected in Chelsea's results so far this season.
Mauricio Pochettino's men enter 2024 in 10th place in the Premier League table, 12 points adrift of the top four.
Their main problem has been putting the ball in the back of the net. Chelsea rank second in the expected goals table, yet they have been outscored by seven other sides.
It is an issue Pochettino will be desperate to address and The Sun report that Chelsea have identified a potential solution to their woes in front of goal.
According to the publication, the Blues are pursuing a move for Dovbyk, who is enjoying an excellent season with La Liga surprise package Girona.
Dovbyk has scored 11 goals in 17 league appearances for a team that sits level on points with Real Madrid at the top of the table.
Needless to say, Girona will be loath to lose their top scorer in the middle of the campaign, but Chelsea have already shown that they are not afraid to splash the cash to sign their targets.
And the Blues hope that Mykhailo Mudryk can play a key role in persuading his fellow Ukraine international to join him in west London.
The two players share an agent and are said to be "very close friends who talk to each other every day".
Chelsea return to action with an FA Cup third-round tie against Preston this weekend.
Pochettino's side then travel to Middlesbrough next week for the first leg of their EFL Cup semi-final.
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