Chelsea will listen to offers in the region of £40million for Tammy Abraham this summer as part of a striker reshuffle at the club.
And with Olivier Giroud also expected to leave Stamford Bridge when his contract expires at the end of this season, Chelsea are planning to make room in the squad and the wage bill for at least one big-name striker signing.
Allowing both Abraham and Giroud to leave will free up around £200,000-a-week on the wage bill for a new striker, while Telegraph Sport understands Chelsea would expect to bank around £40m for Abraham.
With AC Milan making it clear that they would like to take up the option to sign defender Fikayo Tomori on a £25m permanent deal that could rise to £30m and Kurt Zouma likely to attract interest, Chelsea could make £100m on three players who are not regularly starting games under head coach Thomas Tuchel.
With other fringe players also likely to leave, bringing in more than £100m would significantly boost Chelsea’s bid to sign a big-name striker in the summer which is the top priority of Tuchel and the club.
The issue was once again highlighted in the Champions League semi-final first-leg draw against Real Madrid in which Timo Werner, playing as Chelsea’s striker, missed another big chance.
Erling Haaland and Romelu Lukaku are top targets of Chelsea while German reports have credited the club with an interest in Robert Lewandowski, who they have held discussions over before.
Abraham has not started a game for Chelsea since the draw with Southampton in which he was taken off at half-time. He has played just three minutes as a substitute since then, in last week’s victory over West Ham United, and was not part of the squad for the FA Cup semi-final victory over Manchester City.
The 23-year-old will have two years remaining on his contract at the end of the season, but despite him falling out of favour under Tuchel, Chelsea will not let Abraham go cheaply.
Abraham has proven himself at the top level, having been Chelsea’s top scorer last season and he remains their top scorer this term. He has Champions League experience and has played for England six times, scoring one goal, and was on course to be part of Gareth Southgate’s squad for the European Championships before Tuchel succeeded Frank Lampard.
Given Aston Villa last summer spent almost £30m on Ollie Watkins, who had never played in the Premier League or represented his country, then Chelsea will consider bids of around £40m for Abraham.
Any attempt by Chelsea to set up a loan deal for Abraham is not expected to be particularly attractive to the player, who wants to settle at a club where he will be given first-team chances.
Abraham has always made it clear that his dream is to succeed for Chelsea, but the current situation is not thought to be sustainable for either the player or the club.
Champions League hopefuls Leicester City and West Ham United are both thought to be tracking Abraham’s situation, but with a host of striker moves expected in the Premier League and around Europe, a number of possibilities could arise.
Giroud has not started a game for Chelsea for over a month and it is now becoming increasingly unlikely that the 34-year-old, who is extremely popular at the club, will extend his contract at the end of this season.
Giroud will have plenty of interest as a free transfer and Chelsea could start next season with a new striker, Werner and Kai Havertz, who has played as a false nine under Tuchel, as their main forward options.
Other than a striker, Tuchel would like to sign a new central defender during the summer with Bayern Munich’s Niklas Sule one of the men on his radar.