Chelsea are interested in signing Victor Osimhen from Napoli as negotiations continue over Romelu Lukaku heading in the opposite direction.
The size of the numbers involved had put Chelsea off signing Osimhen earlier in the window, but a potential deal could be revived as the clubs continue discussions over Lukaku going to the Serie A side.
The Belgium international’s exit would free up a sizeable amount of money on Chelsea’s wage bill, although a deal for Osimhen is still difficult to do but has not been ruled out.
Napoli are willing to do a deal for the Nigeria international after he signed a new contract in December that included a significant pay rise and a release clause worth more than £100m.
The 25-year-old has scored 76 goals in 133 appearances for the Italian side since joining from Lille in July 2020.
Osimhen and Lukaku are training away from the rest of their respective squads amid the uncertainty over their futures.
New Napoli head coach Antonio Conte really wants to sign Lukaku, whom he managed for two seasons at Inter Milan.
Napoli boss Antonio Conte (right) wants to be reunited with Romelu Lukaku
The 31-year-old, who joined Chelsea in August 2021 for £97.5m, spent last season on loan at Roma as he scored 21 goals in 47 games in all competitions.
Atletico Madrid in Gallagher talks
Conor Gallagher is interesting Atletico Madrid, Tottenham and Aston Villa this summer
Atletico Madrid remain in talks with Chelsea over a potential deal for Conor Gallagher.
A sizable gap in valuation still exists between the clubs, with the LaLiga side hoping to negotiate down Chelsea’s £40m demands.
Atletico had a £30m offer rejected earlier in the window and remain keen to sign him.
Tottenham are also expected to make an offer for the England international. Ange Postecoglou’s side have a long-term interest in the 24-year-old and tried to sign him last summer.
Aston Villa have also had an interest in Gallagher, who is set to return from his post-Euros holiday soon.
Cause for concern? Off-field upheaval and problems on the pitch for Chelsea
Chelsea boss Enzo Maresca has seen two disappointing performances from his side so far in pre-season
Putting too much weight onto pre-season results is a perennial trap that must be avoided. But while alarm bells may not yet be ringing at Chelsea, their performances during their US tour so far will have many fans concerned that a summer of off-field upheaval has brought further problems on the pitch.
New boss Enzo Maresca shrugged that his side “are going to concede goals” with the play-out-from-the-back style he is trying to impose after defensive errors saw Chelsea struggle to a 2-2 draw with League One Wrexham in their first outing Stateside.
But letting in four against Celtic was probably beyond his acceptable allowance.
In both games – with all the caveats of pre-season in place – Chelsea looked open, unsure and error-prone. Whether it was Wrexham or Celtic forwards, there was repeatedly space in behind to exploit – or Chelsea defenders giving the ball back to the opposition in dangerous areas.
Read Pete Smith’s feature on Chelsea’s troubling pre-season here.
When does the summer transfer window open and close?
The 2024 summer transfer window officially closes on August 30 at 11pm UK time in the Premier League and 11.30pm in Scotland.
The Premier League has brought forward Deadline Day to link up with the other major leagues in Europe. The closing dates were set following discussions with the leagues in England, Germany, Italy, Spain and France.
