Chelsea are reportedly reached agreement with Inter Milan to pay a fee of £93.25m (€110m) to re-sign striker Romelu Lukaku.
The Blues are prepared to pay a straight €110m with no other players involved in a potential deal, while other ways of structuring a deal continue to be discussed.
Inter value Lukaku at £101.7m (€120m) so a compromise with Chelsea may be possible at £97.5m (€115m).
Chelsea have made two offers for the Belgium international, the second of which was worth £85m (€100m) plus left-back Marcos Alonso.
Lukaku, 28, left Chelsea in 2014 after making just 15 appearances there following his arrival at Stamford Bridge from Anderlecht in 2011.
One of the most prolific strikers in Europe, Lukaku scored 87 goals in 166 games for Everton between 2014 and 2017 and found the net 42 times in 96 appearances during his two years at Manchester United before signing for Inter in 2019.
He scored 24 goals in Serie A last season, helping Inter to their first Scudetto in 11 years as the club put an end to Juventus’ nine-year reign as Italian top-flight champions.