Chelsea's Italian first team assistant manager Roberto Di Matteo was spotted scouting some Brazilian talent on Wednseday evening, as the Blues line up an offer to break Neymar's release contract, according to The Sun.
The 19-year-old is attracting attention from some of the richest and most succesful teams in Europe, including Manchester City, Barcelona, Real Madrid and Russian big-spenders Anzhi Makhachkala, but now Chelsea are reportedly considering the £40 million needed to land the player.
Di Matteo was eyeing up the talent as Neymar took up striking duty for Brazil as they took on Germany in Stuttgart. It appears the striker is still up for grabs from Campeonata Brasileiro Serie A side Santos.
It was previously reported by The Sun that former Chelsea manager Jose Mourinho was prepared to put up the required money to bring Neymar to Madrid, but they now claim The Blues still have a look in.
Di Matteo watched the striker net Brazil's second in a 3-2 defeat, and after informal discussions with the player went ahead in July, Chelsea look set to swoop in on their fourth signing of the summer.
If Neymar's valuation is met, the price would exceed the total bill of Andre Villas-Boas' transfer deals so far.