Chelsea are in talks with Sevilla over a move for their France international centre back Jules Kounde.
The 22-year old has a buy out clause of £68.4million and has three years left on contract but talks are advancing.
Cash-strapped Sevilla want to recoup as much of that buy-out figure as negotiations intensify, though Chelsea would prefer to offer players as part of the deal.
Sevilla have already rejected a proposal from Tottenham of cash plus Davinson Sanchez while Kounde was content to wait to see what other offers landed.