Chelsea have reportedly named Santos striker Neymar as their number one target in January.
The Brazil international, who has also been linked with moves to both Real Madrid and Barcelona, will cost the club close to £45m, according to The Mirror.
Blues owner Roman Abramovich is believed to be looking to overturn his team under Andre Villas-Boas, who has the teenager at the top of his wishlist this winter.
Neymar, 19, has scored nine goals in 15 appearances for the Brazilian national team.
Meanwhile, he is expected to start against Barcelona in this weekend's Club World Cup final in Japan.
