Premier League champions Chelsea are prepared to spend close to £100m to prise Mauro Icardi away from Inter Milan, according to a report.
The Blues intend to add further attacking firepower in the New Year to partner club-record signing Alvaro Morata, who was brought in from Real Madrid in a £70m summer deal.
Chelsea are willing to cough up a near nine-figure sum to land Icardi, with The Sun reporting that Inter will be powerless to prevent a mid-season transfer.
Argentina international Icardi is understood to have a £98.2m release clause in his contract, although the Nerazzurri hope to offer him improved terms before the transfer window reopens in January.
However, the same report claims that Icardi - who has 11 goals in 12 Serie A outings this term - would prefer a move to Real Madrid if the European champions come calling.