Chelsea manager, Maurizio Sarri, is willing to pay up to £50million for Bournemouth striker Callum Wilson, if he is unable to bring Gonzalo Higuain to Stamford Bridge.
Sky Sports News understands Sarri remains determined to sign Higuain, despite concerns from the club's board.
However, it is understood that Chelsea's chief-executive, Marina Granovskaia, remains unconvinced that Higuain is the answer to their striker problems.
Any deal for Higuain is further complicated by the striker's season-long loan at AC Milan from parent club Juventus.
If Sarri is unable to convince Chelsea over Higuain, the Italian will turn his attention to Wilson, who has scored 10 goals in 23 matches in all competitions for Bournemouth this season.
Last month, Chelsea's assistant manager Gianfranco Zola confirmed the club's interest in Wilson, forcing Cherries' boss Eddie Howe to insist he is not for sale.
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