Chelsea have begun talks over a possible cash-plus-player deal for Erling Haaland this summer.
The Borussia Dortmund star is being eyed by a host of Europe’s top clubs following another impressive year.
Haaland scored over 40 times for the Bundesliga outfit last term and is being linked with the exit door.
It will need a sensational offer though to convince Dortmund to sell their prized asset.
The striker has fallen out of favour at Stamford Bridge and could be set for pastures new with the Blues valuing him at around £40m.
Dortmund have benefitted from adding young English talent in recent years and may be tempted by the prospect of having Abraham.
Tuchel has made it clear to Marina Granovskaia and Chelsea owner Roman Abramovich that a prolific frontman is crucial to their development.
The Blues spent just shy of £50m to sign Timo Werner last summer but the German has struggled to adapt to the demands of English football.
Chelsea also have Harry Kane and Romelu Lukaku on their shortlist this summer.
However the former is unlikely to swap Tottenham for west London and Lukaku has expressed a desire to remain at Inter Milan.
Dortmund have continually said that Haaland is not for sale this summer but the striker is known to be ambitious.
The club’s sporting director Michael Zorc said last month: “We are still planning with him. He will play for us next season.”
However the Norwegian’s release clause will come into play next year meaning the Germans can hike their profits if they do decide to cash in.
That said they are unlikely to want to lose both Haaland and Jadon Sancho in the same summer.
The English forward has been heavily linked with a move to Manchester United once again.
An agreement could not be struck last summer but the Red Devils have again returned with Sancho’s price believed to have dropped in the past 12 months due to the club’s finances.
Dortmund chiefs have said that a “gentleman’s agreement” exists with Sancho thus suggesting a move could be the cards.