Borussia Dortmund have rejected a cash-plus-players offer for Erling Haaland.
Blues boss Thomas Tuchel has made the Norway international his top target this summer after Roman Abramovich promised him huge funds to compete for the Premier League this season.
Sky Deutschland says Dortmund have turned down Chelsea's initial approach to sign Haaland.
It is claimed the Blues have offered BVB a choice between Tammy Abraham and the similar out-of-favour Callum Hudson-Odoi in a part-exchange for the forward.
The amount of money Chelsea have offered alongside either player has not been reported.
But Chelsea rate Abraham at around £50million, suggesting their opening bid to sign Haaland may have been near the £100million mark.
