The Blues are understood to have agreed a £60m fee with Leeds for the transfer of Raphinha, seemingly fending off interest from Barcelona and Arsenal in the process.
The 25-year-old is understood to be pining for a move to Camp Nou in order to fulfil a childhood 'dream', and as a result he has no intention of joining Chelsea this summer.
As a result, the Blues could be forced to seek out alternative options, and according to talkSPORT, Burnley's Cornet has emerged as a possible target for the club.
Cornet impressed during his first season at Turf Moor with nine goals and an assist in 26 Premier League appearances, but his efforts were not enough to prevent Burnley's relegation back down to the Championship.
The former Lyon man penned a five-year deal at the club following his £13.5m transfer, but he is not expected to remain on the books at Turf Moor following their demotion.
Burnley's relegation to the second tier supposedly means that Cornet can leave the club for a £17.5m due to a clause in his contract, and Chelsea could be ready to take advantage.
The 26-year-old demonstrated his versatility by playing as a left-back or left-midfielder during the 2021-22 season, and Tuchel is said to be attracted to Cornet's qualities.
However, the Spaniard is out of contract in 2023 and has confirmed his desire to play in La Liga amid links with Barcelona, who are now said to be confident of striking a deal.
Cornet could therefore act as competition and backup to Chilwell on the left-hand side, as Raheem Sterling arrives to bolster Tuchel's attack from Manchester City.
Chelsea are supposedly growing increasingly confident of sealing a £45m move for Sterling, who is poised to sign a four-year contract at Stamford Bridge.