Chelsea are allegedly hoping to hijack Arsenal's move for Shakhtar Donetsk attacker Mykhaylo Mudryk.
The 21-year-old has been identified as the Gunners' top target for the January transfer window following injuries to Gabriel Jesus and Reiss Nelson.
Arsenal are known to be in talks with the Ukrainian giants over a move for the highly-rated attacker, but the Gunners are said to have seen an initial €65m (£57.6m) bid rejected.
Mikel Arteta's side have supposedly come forward with an improved bid, but Shakhtar director Darijo Srna has publicly stated that his club will not sanction a sale unless they receive a fee in the region of €100m (£88.7m).
Mudryk - who recently hailed Arteta as a "top coach" while watching Arsenal's 4-2 win over Brighton & Hove Albion on New Year's Eve - is thought to be pining for a move to the Emirates, but the Gunners are not the only club interested in his services.
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According to The Guardian, Chelsea are hopeful of beating Arsenal to the signature of the Ukraine international, who was also on the radar of Brentford last summer.
The Blues' recruitment strategy for the January window is centred around young talent, but the report adds that Shakhtar would still expect close to £85m to let Mudryk leave.
Chelsea have already added to their attacking ranks this month with the capture of 20-year-old Ivorian striker David Datro Fofana, who officially completed his move from Molde on New Year's Day.
Graham Potter's men - who lost Armando Broja to a season-ending ACL injury during the World Cup break - are also expected to welcome RB Leipzig attacker Christopher Nkunku to the club at the end of the season to further boost their attacking options.
Both Christian Pulisic and Hakim Ziyech are facing uncertain futures at Stamford Bridge following the World Cup, although the former in particular is keen to stay and fight for his place in Potter's lineup.
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Mudryk has attracted glances from across Europe after coming up with 10 goals and eight assists in 18 appearances for Shakhtar Donetsk across all competitions this season, including three goals and two assists in six Champions League outings.
The attacker was previously coached by Brighton & Hove Albion manager Roberto De Zerbi, who believes that Mudryk has the potential to become the best player in the world.
"Mudryk is a fantastic player. I like him, because I like all my ex-players. But Brighton can't buy him," De Zerbi told the press before Saturday's defeat to Arsenal.
"Arsenal, I don't know. I think Mudryk can win the Ballon d'Or in the future. I know the value of Mudryk."
As well as scoping out new attacking options, Chelsea are aiming to bolster their midfield ranks in January and are rumoured to be in talks over a nine-figure move for Benfica's Enzo Fernandez.
Eighteen-year-old Vasco da Gama lynchpin Andrey Santos will soon complete his winter move to Stamford Bridge, and Monaco centre-back Benoit Badiashile is also understood to be on the verge of a switch to West London.
Ben Knapton
