Chelsea defender Marc Cucurella has reportedly emerged as a potential transfer target for Newcastle United.
Last summer, the Blues opted to pay in excess of £62m for the left-back after he impressed during his first season at Brighton & Hove Albion.
Chelsea had envisaged that their options in that area of the pitch would be resolved for a number of years, yet the Spaniard failed to live up to his price-tag in 2022-23.
Although Cucurella provided two assists during his first month at Stamford Bridge, they proved to be his only notable contributions in the final third.
Combined with a number of indifferent displays at the other end, his efforts from 25 starts and seven substitute outings in the Premier League and Champions League have not left supporters feeling optimistic for the future.
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As a result of their financial situation, approximately half of the Chelsea first-team squad are available for transfer this summer, depending on the size of any particular offer.
The West Londoners find themselves in a particularly tricky situation with Cucurella because they will not be able to recoup anywhere close to the fee that they shelled out last August.
Nevertheless, according to The Mirror, it appears that Chelsea may be given the opportunity to cash in on the 24-year-old by Newcastle.
Eddie Howe is in the market for extra competition for Dan Burn, with the possibility remaining that Matt Targett could depart St James' Park over the coming months.
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Even with a return to the Champions League, signing Cucurella would require a substantial outlay from Newcastle, yet it appears that the Magpies may be willing to part with £30m.
The report suggests that Dan Ashworth - Newcastle's sporting director who oversaw Cucurella's arrival at Brighton in 2021 - could play a key role in any deal.
From Chelsea's perspective, the emergence of Lewis Hall as competition for Cucurella and Ben Chilwell has seemingly led to offers being considered for the former.
Chelsea's hierarchy are eager to generate as many funds as possible before June 30 and they could jump at the chance to sell Cucurella in the event that they do not receive their valuations for other players over the next two weeks.