Chelsea is willing to spend £100m on Bundesliga star after the in January after the Court of Arbitration for Sport lifted their ban last week.
Chelsea has set aside a sum of £100m to prise Jadon Sancho away from Borussia Dortmund in few weeks time when the January transfer is opened.
The report in the Daily Mail says Chelsea main target is Sancho and the Blues are also convinced that the England winger will favour a move to Stamford Bridge when he leaves Borussia Dortmund.
Liverpool and Manchester United are also interested in the 19-year-old winger.
On Chelsea’s radar is also Timo Werner despite the rise of Tammy Abraham, Frank Lampard wants more competition for the team in general.