Chelsea manager Thomas Tuchel's No.1 priority this transfer window is now Matthijs de Ligt, claims CBS reporter Ben Jacobs.
The Blues have been making moves for various defenders and attackers in recent weeks, but Jacobs says the Juventus star is the man Tuchel really wants.
GiveMeSport Transfer News
What is the latest news involving De Ligt?
According to The Telegraph, Chelsea's talks with Juventus over a deal for De Ligt are progressing.
It is believed that the Italian giants want the £102m clause in the Dutchman's contract to be paid, but there is an acceptance that they may have to say yes to less due to his desire to leave the club.
The same Telegraph report also states that Chelsea are open to including Christian Pulisic or Timo Werner in any potential deal, which should help the west London outfit's bid.
As well as De Ligt, Chelsea are also trying to sign Manchester City duo Raheem Sterling and Nathan Ake as Tuchel looks to close the gap on the Premier League's top two teams.
Raheem Sterling to Chelsea is ON! Hear more on The Football Terrace...
What has Jacobs said about De Ligt to Chelsea?
Jacobs has told GIVEMESPORT that De Ligt is the player Tuchel is desperate for, but a deal is not simple due to Juventus wanting the 22-year-old's release clause to be triggered.
Speaking to GMS, the CBS reporter said: "De Ligt is the one Chelsea want. I would say that is the No.1 priority as far as an actual player that Tuchel would like to bring to the club, but it's complicated because Juventus still want a straight cash deal and Chelsea don't want to be paying the best part of €100m.
"And the reason for that is because they have to bring in five or six players due to the outgoings at the football club, and to do that within 200 or 250 million, which I would say is the maximum range that Chelsea could spend, if you already have to take 100 million off De Ligt, it becomes very difficult to get Raphinha, Sterling, another centre-back, a right-back and they might need a goalkeeper as well."
Why is De Ligt a priority for Tuchel?
Because, simply put, Chelsea need new central defenders and De Ligt is probably one of the best out there. They have just lost Antonio Rudiger and Andreas Christensen, so the German is lacking options.
Hailed as "incredible" by Adam Digby of Forbes SportMoney, De Ligt would give the Blues a huge boost at the back.
Despite being only 22 years of age, he is already a leader, captaining his former side Ajax as a teenager, while the Netherlands international is also a centre-half who can be quite dominant in the air.
As per WhoScored, he won 2.9 aerial duels per league game last season - no Chelsea player averaged more - showing what he could bring to Tuchel's squad.
It looks like a complicated deal but, all things considered, one well worth pursing.