Chelsea are reportedly ready to step up their interest in Roma forward Paulo Dybala.
Having spent in excess of £1bn across the last three transfer windows, Chelsea are not short of options in the final third of the pitch.
However, for varying reasons, it has been consistently suggested that the Blues are in the market for a new attacking player during the January transfer window.
Nicolas Jackson has been inconsistent since arriving from Villarreal, Armando Broja is yet to rediscover his best form since a serious knee injury and Christopher Nkunku has spent much of the campaign on the sidelines.
At a press conference on Monday, head coach Mauricio Pochettino hinted that he was focused on using Chelsea's current forward players given the talent that he still has at his disposal.
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Nevertheless, a wide range of names continue to be linked with a transfer to Stamford Bridge, with the latest seemingly being one of Roma's star men.
According to Fichajes, Chelsea are at the front of the queue in the race to sign Dybala over the next week.
A release clause of €12m (£10.3m) on offer to foreign clubs is valid in the contract of the Argentina international until January 15.
While it appears that no formal offers have been forthcoming thus far, Chelsea are contemplating whether to activate the buy-out option in question.
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The 30-year-old has starred for Roma in Serie A during 2023-24, contributing five goals and six assists from his 13 starts, and he now has 24 strikes and 14 assists from just 55 outings.
However, much may depend on whether Dybala wants to leave Italian football having plied his trade there since initially joining Palermo in 2012.
Although Pochettino insisted on Monday that Chelsea do not need to sell before they buy in order to fulfil FFP criteria, spending just over £10m on a high-profile player would naturally represent a key piece of business.
That said, co-owners Todd Boehly and Clearlake Capital have tended to sign younger players on long contracts, something that would likely not be entertained in this instance with Dybala having just turned 30.
In turn, Chelsea would have to commit to paying a bigger wage per week, an obstacle that would need to be evaluated and whether it would impact on their long-term aims to meet FFP regulations.
