Chelsea have set a £40m asking price for out of favour striker Tammy Abraham, claims The Daily Telegraph.
Abraham has dropped completely out of favour at Chelsea since Thomas Tuchel replaced Frank Lampard as manager earlier this year.
Chelsea were keen to offer Abraham a new contract at the start of the season but the 23-year-old first wanted assurances of first-team football.
Tuchel's arrival has put Abraham further down the pecking order at Stamford Bridge and now Chelsea have decided to cash in on the England international.
West Ham are reportedly keen on the 23-year-old but will likely only be able to afford him if they beat Chelsea to fourth place this season.
Despite signing Timo Werner last summer, Tuchel wants to sign another striker at the end of the season and Chelsea are in the running for Borussia Dortmund's Erling Haaland.
👀 Despite playing in less than half of Chelsea's Premier League minutes this season, no player has scored more times for the club than Tammy Abraham (6) pic.twitter.com/ot9epHBW4W
— WhoScored.com (@WhoScored) April 16, 2021
Chelsea hope to sell Abraham to fund their summer transfer business, with Olivier Giroud also set to leave as part of their frontline overhaul for next season.
Abraham has only managed three minutes of playing time across Chelsea's last eight Premier League matches and started just 12 games all season.
Despite barely kicking a ball this season, no Chelsea player has scored more goals than Abraham in the Premier League (6).