Chelsea are reportedly attempting to edge ahead of their rivals in the race to sign Athletic Bilbao forward Nico Williams.
Mauricio Pochettino and his squad are currently battling to earn European qualification for next season through the Premier League or FA Cup.
In both instances, achieving their target is in the balance, the Blues down in ninth position in the top-flight standings and Manchester City their opponents in the FA Cup semi-finals.
As a result, any potential transfer budget for Pochettino or a possible successor remains up in the air, with Chelsea already in a position where they will have to generate funds to meet the Premier League's Profit and Sustainability Rules.
How they go about that remains to be seen, with the owners' preference of selling at least one academy graduate to bring in pure profit yet to come to fruit.
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Chelsea want to sign another attacker
Nevertheless, it is an open secret that the West Londoners could benefit from at least one new attacker being added to their options in the final third.
The general consensus is that is likely to come in the form of an alternative number nine to challenge Nicolas Jackson and potentially Armando Broja, depending on what offers Chelsea receive in the summer.
However, according to Football Insider, the Chelsea powers-that-be are willing to commit to spending £43m on signing winger Williams instead.
Chelsea are allegedly making moves in order to set up a deal for the Spain international, in the event that they have the financial leeway to complete the transfer.
Williams is believed to have a release clause in the region of £43m, a figure that may be out of Chelsea's reach unless European qualification is secured or sales are made.
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How has Nico Williams performed this season?
Most importantly for Williams this season, he has just played a pivotal role in Athletic Bilbao winning the Copa del Rey with a penalty-shootout victory over Mallorca in the final.
While the 21-year-old did not score in Saturday's final, Williams scored three goals on their way to the showpiece game.
In La Liga, Williams - who has been deployed on either flank this season - has contributed three goals and eight assists from 24 appearances during 2023-24.
A total of 13 caps have been earned with the Spanish national team, netting twice, and Williams should be part of the squad that participates at Euro 2024 in the summer.
Although it is plausible that Athletic could move to try to hand Williams fresh terms with an increased release clause, they will seemingly need to move fast to deter Chelsea or another interested club.
