Dortmund have reportedly rejected Chelsea's opening bid for Erling Haaland.
Blues boss Thomas Tuchel has made the Norway international his top target this summer after Roman Abramovich promised him huge funds to compete for the Premier League this season.
Mirror Football revealed this week that Chelsea are keen to offer players plus cash to sign Haaland.
Tammy Abraham is out of favour at Stamford Bridge, and he is one of the players Chelsea are willing to exchange for the 20-year-old Norwegian, who is rated at £150million.
Dortmund aren't keen on selling after just agreeing to let Jadon Sancho leave to join Manchester United.
The England international is expected to be announced as a new Red Devils signing any time this week.
And according to Sky Germany, Dortmund have turned down Chelsea's initial approach to sign Haaland.
It is claimed the Blues have offered BVB a choice between Abraham and the similar out-of-favour Callum Hudson-Odoi in a part-exchange for the forward.
The amount of money Chelsea have offered alongside either player has not been reported.
But Chelsea rate Abraham at around £50million, suggesting their opening bid to sign Haaland may have been near the £100million mark.
Tuchel drew up a shortlist of strikers after Chelsea won the Champions League against Manchester City last season.
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The trophy capped a strong campaign for the Blues, who finished fourth in the Premier League, despite not having a strong presence up front.
As aforementioned, Tuchel does not rate Abraham and persisted with compatriot Timo Werner last season despite the Germany international flattering to deceive.
Romelu Lukaku and Harry Kane are also on Chelsea's transfer wishlist this month, but Haaland is firmly above the duo.
