Chelsea are reportedly willing to sell Armando Broja if a club is prepared to pay £50m for his signature.
Having spent nine months on the sidelines with a serious knee injury, Broja has worked his way back into the fold at Stamford Bridge.
However, the Albania international has contributed just two goals from his seven starts and 10 substitutes outings this campaign, as well as earning the penalty that led to a last-gasp 4-4 draw against Manchester City.
With Nicolas Jackson away at the Africa Cup of Nations with Senegal and Christopher Nkunku currently dealing with a hip issue, the 22-year-old is the solitary frontline striker at Mauricio Pochettino's disposal for the time being.
Nevertheless, speculation persists that Chelsea remain interested in acquiring a new frontman, something that would likely lead to one of their current attackers departing the club.
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Taking everything into consideration, Broja is the player most at risk, partly due to his status as an academy graduate with his sale leading to pure profit in the eyes of FFP.
That said, given the current financial climate at the majority of clubs around Europe, Chelsea may have to consider loan proposals at this point of the season.
According to The Telegraph, a permanent sale will only be considered if an interested club are prepared to part ways with at least £50m.
Chelsea co-owners Todd Boehly and Clearlake Capital allegedly feel that stance is justified given the money that was spent by Manchester United on Rasmus Hojlund, the Danish youngster costing £72m in the summer.
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Brighton & Hove Albion's valuation of Evan Ferguson has also been taken into consideration, and there are no signs that Chelsea would consider selling Broja for anything less than their asking price.
In recent days, Wolverhampton Wanderers have been credited with an interest in Broja, albeit initially on loan with the West Midlands outfit not able to spend big this month.
Other Premier League clubs, such as long-term admirers West Ham United, may also look to negotiate terms with Chelsea if it becomes apparent that the West Londoners may sign an alternative.
Broja's contract at Chelsea does not expire until the end of the 2027-28 campaign, leaving them under little pressure to cut ties with the player.
That said, teams are aware of the benefits for Chelsea's FFP position should they sell Broja, providing them with an incentive to tempt Boehly and Clearlake Capital with a lower offer.