Chelsea are preparing to lower their valuation of Tammy Abraham with potential suitors Arsenal, West Ham and Aston Villa all deterred by the current £40m asking price.
The Blues are trying to raise transfer funds as they continue to pursue a move for Erling Haaland. 90min revealed earlier this month that Roman Abramovich is willing to splash as much as £150m on the forward, despite Dortmund's insistence he's not for sale this summer.
Chelsea have been actively looking to offload some of their fringe players in a bid to boost their transfer kitty, with the respective sales of centre-back duo Fikayo Tomori and Marc Guehi already generating substantial fees.
But the squad-trimming hasn't finished yet, with Abraham also deemed surplus to requirements at Stamford Bridge and subsequently available for sale.
The England international has been attracting interest from a number of Premier League clubs including Arsenal, West Ham and Aston Villa. But with none of the aforementioned sides willing to part with the £40m quoted to them by Chelsea, The Sun report that the Blues are preparing to reduce their asking price.
The report adds that the west London club are willing to lower their valuation by at least £5m as they try to tempt someone into take Abraham off their hands. The fee is still likely to prove too steep for Hammers boss David Moyes, who had hoped to secure the forward's services for £30m.
The Scotsman is also keen to bolster his defensive arsenal this summer, with 90min revealing that Shakhtar Donetsk's Mykola Matviyenko and Valencia's Mouctar Diakhaby are both on the club's radar.
Abraham isn't the only Chelsea player being monitored by the Hammers this summer, with Kurt Zouma also understood to be of interest.
90min recently revealed the Frenchman is eager to stay in London should he be shipped out of Stamford Bridge - a scenario looking increasingly likely given Thomas Tuchel's pursuit of Sevilla centre-back Jules Kounde - and that news is a huge boost to the Hammers.
With Zouma likely to cost around £20m, West Ham are unlikely to be able to afford both him and Abraham - meaning Chelsea may have to wait and see who they opt to prioritise.