Despite the supposed unwillingness to sell, Chelsea are said to have placed a €50m price tag on Bayern Munich target Callum Hudson-Odoi's head ahead of the summer transfer window.
The 18-year-old winger has been on the fringes of Maurizio Sarri's first-team this season and looked set to leave for Germany during the January transfer window, but Bayern Munich's multiple offers were rejected by the Blues.
Game time has since increased for Hudson-Odoi but he's still yet to start a match in the Premier League, even though he's been called up to Gareth Southgate's senior national team.
Chelsea's decision makers, according to Sport Bild, have now decided that they would be willing to accept a €50m offer for the starlet, despite previous reports from the Times stating that the Blues are hoping to keep hold of the winger.
Bayern Munich are understood to have had offers up to €40m rejected in January, but as Hudson-Odoi will have just one season left on his contract at the end of the campaign, it's believed his price tag will nosedive in the summer.
Sporting director Hasan Salihamidžić publicly spoke of his admiration for Hudson-Odoi in January, claiming that Bayern Munich "we absolutely want to sign" the teenager.
Although the Bavarian club were unsuccessful during the winter, it's expected that they will go back in for Hudson-Odoi and the teenager appears to be keen on the move as he's previously grilled Antonio Rüdiger about life in Germany.
But even with their impending summer spending spree, Bayern Munich will still have to meet Chelsea's €50m asking price or they will run the risk of missing out on Hudson-Odoi when he becomes a free agent in 2020.