Chelsea will reportedly put the cash generated from Tammy Abraham's proposed sale in January towards signing Bournemouth striker Callum Wilson.
The Blues are desperate to strengthen up top in the New Year and have honed in on England international Wilson, who boasts 16 goals and seven assists since the start of last season.
According to the London Evening Standard, it could be a case of one in and one out as Chelsea are prepared to recall Abraham from his Aston Villa loan and cash in to the highest bidder.
Abraham is in good form at Villa Park and is rumoured to have attracted interest from Premier League pair Crystal Palace and Newcastle United, while Cardiff City were interested in a loan deal six months ago and may step forward with a cash offer.
Liverpool's Dominic Solanke is also said to be a cheaper alternative for all three clubs, with Jurgen Klopp likely to loan the young striker out for the second half of the season.