Jadon Sancho's summer transfer valuation by Borussia Dortmund has been revealed amid interest from Chelsea.
The 21-year-old has been linked with a switch back to England and was on the verge of joining Manchester United last summer but a fee couldn't be agreed between the parties.
Dortmund have a 'gentlemen's agreement' with Sancho that he can leave if certain conditions are met.
"We already had a gentlemen's agreement with Jadon Sancho since last year that he can leave the club under certain conditions," Dortmund director Michael Zorc recently revealed.
Last summer, the German side wanted €120 million for the England international however according to Fabrizio Romano, Dortmund will ask for less than €100 million this summer.
Dortmund are 'open' to discuss a departure and are looking to sort his future out in the early stages of the transfer window, June or July, to give them time to find and finalise a replacement.
No club has started official talks yet, and as per reports, Sancho is emerging as a 'top target' for Chelsea this summer.
What has Thomas Tuchel said on his involvement in transfers?
"I have opinions about what we can add to the group to get better. This is my job. I will give my opinion when I am asked my opinion. We will do this and sometimes your opinions change and this is also a process.
"I have my ideas, of course. I have my ideas for certain profiles. It is not about me wishing for player A and player B and if they don't come, I will get angry. It was never like this in my whole career and it will never be like this.
"I understand that there are issues to solve with the agents, the players and the interests of the club. It is not only about me and my wishes. This is the baseline for all talks that we have here. Of course, we talk about it.
"I talk with the club, I give my opinion and talk about it with the scouting department. I am involved and I should be involved. I have the feeling that I am involved. The players that we have all have fantastic personalities and right now is even a moment where we get to know each other better and better.
"We have big games and crucial times ahead of us, so we will have a very clear picture of our group. The stronger they perform then the harder it is to improve this squad from the outside. But there's always room and ideas that we will find out.
"I have a strong feeling that we are not in a rush and we are not in a big need. We are very relaxed. Everyone is fully focused and it is not the time to get distracted with any of that."