Chelsea are hoping to use Tammy Abraham as a makeweight in a deal to sign Erling Braut Haaland from Borussia Dortmund amid interest from both Manchester United and Manchester City.
Both Manchester clubs are in the midst of important summer transfer windows for them and are keen on signing a striker.
City 's need for a new frontman is paramount following the release of record scorer Sergio Aguero and it's understood the club's long-term plan has been to make a big-money move for a striker this summer.
United aren't quite as desperate for a new attacking addition after Edinson Cavani renewed his contract for another year and the imminent arrival of Jadon Sancho, but they remain vigilant when it comes to potential targets.
While Tottenham talisman Harry Kane has also emerged as an option, both clubs have also shown interest in Norwegian sensation Haaland, who might be a more realistic target.
The 20-year-old has been a revelation since joining Dortmund 18-months ago, scoring 57 goals for the Bundesliga outfit in just 59 matches.
Unsurprisingly, United and City aren't Haaland's only admirers, with a host of top European clubs wanting to sign him.
Among those interested is Chelsea who, as reported by the Daily Mirror, want to offer Abraham to Dortmund as part of their bid to sign him.
Dortmund have repeatedly stated that Haaland will remain at Signal Iduna Park this season after sanctioning the sale of Sancho to United - and wouldn't let him go for less than £150 million.
That hasn't dissuaded Chelsea, however, as Haaland remains their top target ahead of Kane and former United striker Romelu Lukaku.
It's reported that in a bid to lower the price Chelsea will offer Abraham as a makeweight to the Bundesliga side, with clubs who have already shown an interest in the 23-year-old being told of their intentions.
It's added that Abraham is valued by Chelsea at £50 million, a figure seen as 'excessive' by Dortmund considering the striker's lack of playing time at Stamford Bridge last season.
