Chelsea are prepared to break the Premier League transfer record in a bid to sign Alexander Isak from Newcastle United.
Talks have already taken place between the two clubs and the Blues are aware, as well as prepared, to pay in excess of the £115 million they spent on Moises Caicedo last summer.
After appearing to overcome the injury issues that had stunted his development over the last few years, Isak enjoyed a stellar campaign for Newcastle last season.
The 24-year-old ended a prolific season with 25 goals and has firmly established a reputation as one of European football's hottest strikers.
Newcastle would be reluctant to sell one of their prize assets and are already fighting hard to retain the services of midfield general Bruno Guimaraes who is coveted by Arsenal and Manchester City.
A record bid might, however, be too inviting a proposition to turn down while the player himself has remained coy over his future after Newcastle missed out on European football.
Reports had claimed Isak was ready to commit his future to the north east club by signing a new contract, but MailSport insist such talk is premature.
What has Alexander Isak said about his future?
In response to the rumours linking him with a big money move, Isak told Swedish outlet Fotbollskanalen: 'I'm enjoying myself very, very much in Newcastle.
'I just had the best season of my career. That should not be underestimated.I love everything really about the club, the fans, the city.'
Isak added: 'I actually have no thoughts of a move or anything like that. I enjoy myself fantastically well and am very happy with my life.'
Isak refused to be drawn on rumours that Newcastle could be forced to offload him to balance the books and comply with the Premier League's Profit and Sustainability Rules.
'It is not something I am speculating on,' he replied. Within the team and the club there has been no talk or drama around it.
'I have not received any information from the club that they would need to sell me.'
What other strikers have Chelsea been linked with?
Strengthening a forward line that boasts just the injury prone Christopher Nkunku and raw Nicolas Jackson will represent a priority for incoming head coach Enzo Maresca.
Chelsea were thought to be keen on signing Aston Villa's John Duran, but have cooled their interest after making background checks on the Colombia international.
The Blues have also made an enquiry over Lille's Canada international, Jonathan David, who would be available at a bargain price given he has just over one year remaining on his current contract.
Hoffenheim's Maximilian Beier and Atletico Madrid's Samuel Omorodion are also on their radar, while talks are underway with Barcelona over a move for their highly-rated teenager Marc Guiu.
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