Chelsea have accepted a bid worth £33 million (42.42 million) before add-ons from Atlético Madrid for Conor Gallagher after the midfielder rejected a new contract offer to stay at Stamford Bridge, sources told ESPN.
The 24-year-old is yet to agree personal terms with the LaLiga club and will decide his future in the coming days as negotiations continue.
Gallagher has a year left on his existing deal at Stamford Bridge and the Blues are determined not to lose him on a free transfer when his contract expires next summer, as was the case with both Andreas Christensen and Antonio Rüdiger, who joined Barcelona and Real Madrid respectively, in 2022.
Sources have said Chelsea's new proposal to Gallagher was a two-year deal with an option for a third season and included a significant pay rise.
Gallagher has previously turned down a move to Aston Villa while Tottenham have also been monitoring his situation for several months.
Also on Wednesday, sources told ESPN that Atlético Madrid are in talks with Villarreal over a transfer for Alexander Sørloth after a deal for Girona striker Artem Dovbyk fell through.
Atlético are understood to have had a deal in place for Dovbyk to replace Álvaro Morata last week, but negotiations broke down after his agent raised his financial demands at the last minute.
Information from ESPN's Rodrigo Faez contributed to this report.