Chelsea midfielder Mateo Kovacic looks set to be on the move this summer, with Manchester City, Manchester United and Bayern Munich all interested in his services.
The 29-year-old's current contract is due to expire next summer and he is in a similar situation to Mason Mount, whose deal is also up in 2024. Chelsea's new owners have sanctioned a huge spending spree since taking charge, with the club announcing losses of more than £120million over the last financial year.
As a result, they will need to raise funds through player sales this summer in order to ensure they do not fall foul of the Premier League's Financial Fair Play rules. And Kovacic is one of those expected to be sold.
According to the Guardian, Chelsea are desperate to ensure they do not lose anyone on a free transfer but have accepted that Kovacic is likely to leave. The report states that 'there is no indication an agreement will be reached' over a new deal and the Blues are willing to sell him as a result.
City are said to view Kovacic as a potential replacement for Ilkay Gundogan, who has been linked with a move to Barcelona when his contract expires this summer. It is also claimed that United are keen to add 'greater physicality' in their midfield.
Bayern boss Thomas Tuchel, meanwhile, is said to be keen on a reunion with Kovacic who was a key player for him during his time at Stamford Bridge. Speaking last year, Tuchel said of Kovacic: "He looks like a wonderkid in training in some exercises.
"On Tuesday he had an outstanding training session and is a fantastic character. A lovely guy, a humble guy, and so interested in sports. He's so happy to train and deliver for the team. It's a true pleasure.
"Even at Real Madrid, I was aware of his talent, and I felt there was a next step coming. I'm very happy that he's my player and plays a lot this season. He is crucial to us on the pitch and off the pitch in the way he behaves."
Kovacic has spent five years at Chelsea, having initially joined on loan from Real Madrid in 2018 before completing a permanent switch the following year for a fee of around £40m. Chelsea are currently 11th in the Premier League after a disappointing campaign, but are set to name former Tottenham boss Mauricio Pochettino as their new manager soon.