Reports suggest Chelsea could launch a bid to sign Atletico Madrid striker Sergio Aguero in the summer, if they win their appeal against the transfer ban that has been imposed on them by FIFA.
Atletico are willing to listen to offers for the 21-year-old, nicknamed 'Kun', who was believed to be wanted by the Premier League leaders in the summer.
"Chelsea offered £42million for Kun and Real Madrid bid £33million for Diego Forlan," Atletico director Miguel Angel Gil Marin told the Sun.
"If they want a new horizon, Atletico will evaluate it."
However, the Blues are not able to buy or sell any players for the next two transfer windows after being punished by FIFA for inducing Kakuta to break his contract with Lens.
Chelsea have launched an appeal against the ruling with the Court of Arbitration for Sport and it will be heard before Christmas.
Atletico sacked manager Abel Resino after making a dreadul start to the season. They were beaten 4-0 by Chelsea at Stamford Bridge in the Champions League last week and are 15th in La Liga.