Chelsea are desperate to secure Enzo Fernandez from Benfica in the coming days.
The Blues want to sign the Argentina midfielder before the transfer window closes.
Per The Mirror, Chelsea are ready to pay more than his 106 million release clause.
The Blues want to stagger the payments over several years, while getting Fernandez in immediately.
Argentine outlet Tyc Sports claim that even if Chelsea only agreed to pay the player's release clause, they would have to pay significant taxes on top of that fee to complete the transfer.
Such spending would be in excess of 140 million, according to the source, which is why Chelsea want to negotiate with Benfica rather than pay the clause outright.