The Spaniard has lost his regular starting spot in the Chelsea team this season, with manager Jose Mourinho opting to field Brazilian Oscar in his place.
That has prompted plenty of rumours that Mata, twice Chelsea's player of the season, could be on his way out of Stamford Bridge.
Paris Saint-Germain are believed to have tried to land the former Valencia man in the summer, and are reportedly set to re-ignite their interest in the winter window.
The paper adds that Inter's interest in Mata comes after being told they would be unsuccessful if they were to try and sign PSG's Ezequiel Lavezzi and Tottenham's Erik Lamela on loan.
The Blues have also been credited with an interest in Andrea Ranocchia, which Inter also hope to use to their advantage.
According to Corriere dello Sport, Mata could be available for as little as €15 million.
Chelsea appear to be on the verge of landing Guarin in the January transfer window according to reports.
Jose Mourinho's side go up against Liverpool at Stamford Bridge later today.
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