Chelsea are allegedly keen to cash in on Marc Cucurella during the summer transfer window.
Soon after the arrival of new co-owners Todd Boehly and Clearlake Capital, Chelsea committed to paying £63m to sign the left-back from Brighton & Hove Albion.
At the time, it was perceived to be a substantial risk on a player who had only played one season of Premier League football, albeit impressing for the Seagulls.
Since then, Cucurella has failed to live up to his price tag, making a total of 37 starts and eight substitute outings in all competitions.
Although there have been individual performances where Cucurella has contributed, he has made numerous errors and chipped in with just two assists at the other end of the pitch.
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Under Mauricio Pochettino, the 25-year-old has made 11 starts and one substitute outing, a consequence of requiring ankle surgery in December and only recently returning to the fold.
Nevertheless, according to Football Insider, the Chelsea powers-that-be have decided that it would be beneficial to part ways with the Spain international.
The report suggests that Chelsea have accepted that they will not recoup anywhere close to the money shelled out on Cucurella, yet acknowledge that cutbacks need to be made from somewhere.
Chelsea are said to be under significant pressure to ensure that they comply with the Premier League's Profit and Sustainability Rules before June 30, the next date for filing accounts.
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Boehly and Clearlake Capital have been open to offers for the likes of Trevoh Chalobah, Conor Gallagher and Armando Broja, but have failed to attract any suitable bids for the trio.
Their names are likely to remain on a list of available players in the summer, yet none of the aforementioned academy graduates have expressed a desire to leave.
In the case of Cucurella, he has a contract until 2028, but Chelsea had been prepared to loan him out to Manchester United last summer before participating in an EFL Cup tie complicated matters.
A temporary exit for Cucurella is likely to remain on the table for now, with the player reportedly valued at a bare minimum of £30m, although Chelsea would need to demand a substantial loan fee in order to be tempted to go down that route.
