Chelsea are willing to pay Edinson Cavani's £53m release clause in an effort to finally clinch a deal for the Napoli forward, according to reports in Italy.
Italian news site Mediaset reports that Roman Abramovich is prepared to back Jose Mourinho in the transfer market this summer, and the ex-Real Madrid boss has identified Cavani as his top target.
The report also claims Napoli have started negotiations with AC Milan for the transfer of Stephan El Shaarawy.
And the Italy forward is wanted by Rafa Benitez as a direct replacement for Cavani - Napoli have reportedly made a €30m bid for the former-Genoa star, rising to €40m with bonuses.
But the deal depends on the sale of Cavani, as Napoli need the £53m to fund a bid for El Shaarawy.
Reports had claimed Chelsea have had a cash plus Fernando Torres offer for Cavani turned down, as the Serie 'A' side want a straight cash bid so they can put the funds to use elsewhere.
The Italian club had a bid for El Shaarawy turned down in January, and are eager to beat Manchester City to the signing of the highly-rated 20-year-old this summer.
Cavani, who joined Napoli from Palermo, has become one of Europe's most prolific forwards in his three years at the Stadio San Paolo.
The Uruguayan international has hit 78 league goals in 104 appearances.