Chelsea are allegedly open to cashing in on Mykhaylo Mudryk during the summer transfer window.
In January 2023, the Blues committed to an £88m deal to secure the services of the winger from Shakhtar Donetsk, most notably beating Arsenal to his signature.
However, although Mudryk impressed on his debut against Liverpool, he has failed to justify his price tag during the 13 months that have followed.
A total of four goals and five assists have been contributed from 42 appearances in all competitions, with 13 of those outings coming from the substitutes' bench during 2023-24.
On his last appearance from the substitutes' bench, the Ukraine international provided the assist for a Thiago Silva header from a corner against Wolverhampton Wanderers.
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Since then, though, the 23-year-old has remained as an unused substitute for three successive matches, games in which Chelsea have improved in against Aston Villa, Crystal Palace and Manchester City respectively.
Cole Palmer, Raheem Sterling and Noni Madueke are all seemingly regarded as being higher up the pecking order than Mudryk ahead of Sunday's EFL Cup final with Liverpool.
According to Football Insider, Chelsea boss Mauricio Pochettino is open to parting ways with Mudryk if the club attract a suitable offer.
The report claims that Pochettino and members of his backroom staff are of the opinion that he does "not possess the football brain" to become a success in the Argentine's system.
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Moving Mudryk out of Stamford Bridge could prove to be a complex process given the fee that Chelsea paid and the fact that the attacker has a contract until 2031.
Nevertheless, Chelsea are in a position where they must generate funds in order to pass the Premier League's Profit and Sustainability Rules on June 30.
If Mudryk does become available, clubs may look to exploit Chelsea's vulnerabilities on that front, it having been claimed in January that Bayern Munich expressed an interest in a loan deal.
Co-owners Todd Boehly and Clearlake Capital would realistically have to be open to making a loss on the transfer fee shelled out a little over a year ago if they are to cash in on Mudryk.