Chelsea are willing to include Tammy Abraham as a makeweight in a deal for Erling Haaland, according to reports.
The Norway international has emerged as the Blues' leading transfer target despite the huge sums involved.
Dortmund (opens in new tab) are willing to sell the 20-year-old next summer, when a release clause in his contract worth around £68m will become activated.
Having already agreed to sell Jadon Sancho to Manchester United (opens in new tab) for £73m, BVB want to keep hold of Haaland for another year.
Their plans for next season involve the Norwegian leading the line, and it would take a huge offer for Dortmund to change their mind.
Indeed, it is thought that a bid of around £150m would be required to prise Haaland away from Signal Iduna Park before the transfer window closes at the end of August.
Dortmund probably expected that such an asking price would end all interest in the striker, particularly as he is available for more than twice as cheap in 12 months' time.
But Chelsea (opens in new tab) are exploring the possibility of submitting on offer for Haaland this summer in an attempt to get ahead of the competition.
And the Daily Mirror (opens in new tab) reports that the European champions are willing to include Abraham as a makeweight in the deal.
The story states that Chelsea are intending to offer £100m plus the England international, who they value at £50m.
However, Dortmund are said to consider Chelsea's valuation of Abraham excessive and unrealistic.
It might therefore take a cash offer of £150m for BVB to agree to sell Haaland ahead of schedule.
There's no doubt that the former Red Ball Salzburg striker would be a superb signing for Chelsea. A return of 57 goals in 59 Dortmund games - all before the age of 21 - is world-class.
But even with Roman Abramovich's deep pockets, a £150m transfer might be out of reach.
After all, Chelsea's record signing is Kai Havertz at £72m - less than half what it would take to buy Haaland this summer.
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