Chelsea are prepared to match the clause in the contract of Napoli striker Victor Osimhen.
The Nigeria international penned a new deal with Napoli earlier this season - which includes a buyout clause.
Il Mattino says the deal includes a 103m buyout clause.
And it's emerged Chelsea owner Todd Boehly is prepared to splash out and meet the clause at the end of the season.
Boehly intends to wait until the summer before moving for Osimhen.