Chelsea target verges on £48m deal - reports

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Real Madrid are set to complete the £48million signing of Neymar in January, at the expense of Chelsea reports talkSPORT.

The 19-year-old will become one of the club's highest paid players at the Bernabeu, as Real officials continue to iron out the finer details ahead of finalising the deal.

The Santos striker rejected a move to Chelsea in 2010, and has since become one of the world's most sought-after players after a number of scintillating performances for club and for country.

Blues boss Andre Villas-Boas is also a known admirer of Neymar, and is believed to be keen to bring him to Stamford Bridge, but according to reports in Spain Los Blancos have now won the Europe-wide race for his signature.

Madrid will pay Santos an initial £20million to take him to Spain, with the rest of the money made up in performance-related installments.

Neymar will be handed a salary which will make him the third highest-paid player in Jose Mourinho's star-tudded squad, behind only Cristiano Ronaldo and fellow Brazilian Kaka.

His contract will also include substancial performance-related incentives, worth an estimated £2million per year - something that even Chelsea would struggle to afford.

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