Borussia Dortmund are holding firm over Erling Haaland after rejecting Chelsea's opening offer for the world-class hitman.
The Blues have moved to test the Bundesliga club's resolve over their star striker.
A bid has been lodged, according to Sky Germany, which included the option for a player in exchange.
Tammy Abraham and Callum Hudson-Odoi were both proposed to Dortmund.
But the bid has been snubbed, so Chelsea must weigh up whether they will go back in for the Norwegian goalscorer.
Haaland is Thomas Tuchel's top target ahead of the 2021/22 season.
A prolific striker is seen as the much-needed ingredient for Chelsea to add to their squad off the back of winning the Champions League.
Haaland would certainly fit the bill although Dortmund are desperate to keep him for one more season, especially as winger Jadon Sancho is joining Manchester United for £73m this week.
The 20-year-old has a clause in his contract meaning he would be available for just £70m next summer.
That is way below his current market price, which is only expected to sky-rocket even more if he has another strong season in Germany and Europe.
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Dortmund, therefore, face the conundrum of whether to cash in this summer and strike a lucrative deal with Chelsea, or hold on and get one more year out of Haaland before losing him for a much lower figure.
The European champions are clearly serious about their interest in signing Haaland now, with owner Roman Abramovich prepared to fund the transfer.
Any deal ahead of the new season would certainly be a club record for the west Londoners.
Despite all their mega business over the past two decades, nothing has surpassed Kai Havertz's £72m fee to Bayer Leverkusen last summer.
If Chelsea do manage to persuade Dortmund to sell Haaland now, they also have the hurdle of dealing with his agent Mino Raiola.
The Italian is believed to be asking for a huge commission of €40m (£34.2m) as part of any deal.
Daily Star Sport understands Chelsea will weigh up whether to move for other potential targets if they cannot land Haaland for this season - although Antoine Griezmann is not one of them as he has been turned down.
They are also interested in bringing back Inter Milan hitman Romelu Lukaku to Stamford Bridge, while a sensational swoop for Tottenham's Harry Kane is another transfer they would be keen on, although neither are realistic.
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