Chelsea are planning to sell Romelu Lukaku in order to fund a club record bid for Paris Saint-Germain striker Edinson Cavani, reports the Daily Mirror.
Cavani only moved to Parc des Princes last summer in a £55m move from Napoli but is already growing tired of life in the French capital.
Manchester United have been quick to respond to the speculation, with reports suggesting that they would launch another club record move for the player once Juan Mata had been signed from Chelsea.
Robin van Persie's fitness issues have concerned David Moyes sufficiently to inspire him to seek replacements and Cavani, 26, is high on the shortlist.
However, Jose Mourinho is ready to battle Moyes for the signature of the Uruguayan international after admitting that he would look to sign a top class striker in the near future.
Demba Ba, Samuel Eto'o or Fernando Torres have all failed to impress the Special One so far this season, forcing him to search for reinforcements.
The Mirror is reporting that Mourinho will look to sell Lukaku with the intention of using the cash to fund a £50m+ move for Cavani.
Lukaku has scored 26 Premier League goals whilst on loan at Everton and West Brom in the last 18 months but has still failed to convince Mourinho that he has the quality to lead the line at Stamford Bridge next season.
Mourinho will be looking for £23m for Lukaku in the summer and will quickly reinvest the cash to launch a club record bid for Cavani.