Chelsea have reportedly placed Ian Maatsen's asking price at £20m, despite the defender making just one appearance for the first team.
Having missed out on European football for 2023-24 and in desperate need to recoup funds in order to fuflfil FFP criteria, Chelsea are in the process of selling a number of players.
However, Chelsea will be required to generate more fees through sales if they are to achieve their goal of balancing the books before June 30.
The club's co-owners Todd Boehly and Clearlake Capital are allegedly open to selling academy graduates, a route which would see any exits go down as pure profit in the eyes of the governing bodies.
As it stands, the likes of Mount, Ruben Loftus-Cheek and Conor Gallagher are deemed to be the most realistic options via that method, yet it appears that Chelsea are hopeful of making further inroads through Maatsen.
According to the Evening Standard, the powers-that-be at Stamford Bridge feel that they may be able to attract a £20m offer for the left-sided player.
That is despite Maatsen only ever making one senior outing for the West Londoners, that appearance as a substitute lasting 24 minutes during an EFL Cup tie against Grimsby Town in September 2019.
Since then, though, the 21-year-old has proven himself at EFL level, backing up productive loan spells at Charlton Athletic and Coventry City with an influential stint in the Championship with Burnley during 2022-23.
The Netherlands Under-21 international contributed four goals and six assists from 38 starts and one substitute outing as the Clarets cruised to the title and promotion to the Premier League.
While there is realistically likely to be an interest in extending Maatsen's stay at Turf Moor, Burnley are not in a position to meet Chelsea's alleged demands.
Maatsen also has just one year left on his contract at Chelsea, it unclear whether either party will be open to a renewal with Ben Chilwell, Marc Cucurella and Lewis Hall already options in his position.
Over the weekend, it was reported that Burnley were entertaining a loan bid for a like-for-like alternative in Manchester City's Sergio Gomez, who knows boss Vincent Kompany from their time at Anderlecht.