Chelsea are in talks with Sevilla about signing Jules Kounde, a France international centre defender.
The 22-year-old has a £68.4 million buyout clause and three years left on his contract, but discussions are progressing.
Cash-strapped As negotiations heat up, Sevilla wants to reclaim as much of the buy-out price as possible, however Chelsea would prefer to provide players as part of the transaction.
Sevilla had already turned down a cash-plus-Davinson Sanchez deal from Tottenham, while Kounde was content to wait and see what other offers came in.
Manchester City made a move for Kounde last summer, while United admire him but are unsure if his 5ft 11ins height, despite his great leap, is adequate for the Premier League. Raphael Varane, a fellow countryman, was constantly at the top of their wish list.
Varane was also a target for Chelsea, but Kounde is younger and eager to join the European champions.
As the parties strive to agree on a price, a five-year contract has been presented, and it is reported that Sevilla is in talks with free agency former Bayern Munich defender Jerome Boateng as a possible replacement.
Chelsea coach Thomas Tuchel wants to bolster his team's spine and wing back positions.
They are also expected to secure the acquisition of free agency goalkeeper Marcus Bettinelli, while out-of-contract defender Dynel Simeu has completed his £1.5 million move to Southampton.
Tuchel is willing to let a few players go to help defray summer costs, with up to 12 players potentially available.
Emran Soglu, a 16-year-old offensive midfielder who had a trial with Bayern Munich last week and has been practicing with the German club's U19s, is one talent they did not want to lose.
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