Mason Mount looks increasingly likely to leave Chelsea this summer and the club would solve a significant problem by selling the England international to Manchester United, who want a deal.
The 24-year-old has less than 14 months left on his current deal at Stamford Bridge, having come through the club’s youth ranks and progressed into an integral first-team player. Mount last signed a new contract in July 2019 after impressing on loan at Derby but is now coming to the final section of that agreement.
Mount is not currently one of the top 20 paid players at Chelsea and with multiple attacking arrivals at the West London club across the past two transfer windows, his future has come into question. Talks over a contract extension have ground to a halt with United interested in a £55million deal, with Liverpool among others holding an interest.
The Blues are in desperate need of raising funds this summer following a mega transfer outlay this season which has totalled over £550million in transfer fees. That is more than any other club has ever recorded in a single season.
The west London club have also recorded significant losses due to the payoffs involved to sacked managers Thomas Tuchel and Graham Potter, alongside all the coaching staff who have departed over the course of the campaign.
Additionally, the club’s accounts show that the club's departing board received a payoff of £49.75million last summer, with Marina Granovskaia alone pocketing £36million for 'services related to the club's sale'.
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The payments came after a group led by US businessman Todd Boehly completed their takeover of the club following the conclusion of the 2021/22 campaign. It brought an end to Roman Abramovich’s 19-year control of the club, a period in which they won five Premier League titles, five FA Cups and two Champions League crowns.
Chelsea's outlay in financial commitments rocketed in January with the signing of Mykhaylo Mudryk, who arrived in a deal worth up to £87m while they also completed the signing of PSV forward Noni Madueke alongside bringing Joao Felix in on a loan deal for the remainder of the campaign.
They were joined by defender Benoit Badiashile arriving from Monaco, a deal being concluded to sign right-back Malo Gusto from Lyon, the signings of midfielder Andrey Santos and striker David Datro Fofana and then, on transfer deadline, the British club-record signing of Enzo Fernandez.
Chelsea need to balance the books in order to comply with Financial Fair Play (FFP) regulations, having become the first club to have accumulated pre-tax losses exceeding £1billion since the Premier League began.
The quickest and easiest way for the club to do this is by selling players who progressed through their own academy. As they did not command transfer fees, their sales can be registered fully as profit in their accounts.
It will be a little surprise if players like Levi Colwill, Conor Gallagher, Ruben Loftus-Cheek and Callum Hudson-Odoi are sold this summer. There are no plans to sell Reece James, but the situation of Mount may mean a sale is a realistic summer outcome.
Mount has started just 20 Premier League matches this campaign and is no longer a guaranteed first-team starter, with the numbers of Chelsea’s squad meaning they are well stocked in the position and the sale would have a reduced sporting impact while bringing a significant and much-needed transfer profit.