Chelsea initiated contact with Victor Osimhen's agent on Tuesday night as Napoli brace themselves for an opening offer for the striker.
Osimhen, 25, has given Chelsea the green light over a move to Stamford Bridge this summer amid doubts over whether personal terms could be agreed.
The Blues have moved slowly to squeeze Napoli's £113m asking price, which is based on a release clause in a contract signed in December 2023, and to get the Nigeria international to accept a wage on reduced terms.
The first bid is expected to be vastly below the asking price and include substantial wages linked to performance-related bonuses.
But it remains to be seen whether the offer will be to buy Osimhen or for an initial loan deal that could then turn into a permanent transfer.
Sources close to Chelsea also insist they have multiple striker targets, including Brentford's Ivan Toney.
However, Osimhen is top of the Blues' list, with Romelu Lukaku preparing to move in the other direction for a fee of about £30m.
Napoli also need to sell Osimhen to fund their approach for Lukaku, as well as midfielders Scott McTominay and Billy Gilmour from Manchester United and Brighton respectively.
Chelsea, meanwhile, are also looking to offload a host of players, including goalkeeper Djordje Petrovic, winger Raheem Sterling and defenders Ben Chilwell and Trevoh Chalobah.
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