Abramovich is apparently prepared to spend a massive £100m to tempt Mauro Icardi away from Inter Milan.
Chelsea plans to add further attacking power to partner Alvaro Morata, who was brought in from Real Madrid in a whopping £70m summer deal.
Chelsea are said to be willing to fork out a near nine-figure sum to land Icardi, with The Sun reporting that Inter will be powerless to prevent a mid-season transfer.
Argentina international Icardi is understood to have a £98.2m release clause in his contract, although the Nerazzurri hope to offer him improved terms before the transfer window reopens in January.
However, the same report says that Icardi – who has 11 goals in 12 Serie A games this season – would much prefer a move over to Real Madrid if the European champions made a bid.