Chelsea are prepared to sell Tammy Abraham for £40million this summer.

The 23-year-old has fallen down the pecking order under Thomas Tuchel at Stamford Bridge and has struggled to force his way into the German's plans since returning from injury earlier this month.

The Telegraph says Blues are prepared to sell the English striker if they receive a bid of around £40m.

The Blues are keen to offload Abraham and veteran striker Olivier Giroud in order to raise funds for Borussia Dortmund forward Erling Haaland or Inter Milan striker Romelu Lukaku.

Allowing Abraham and Giroud, who is also out of favour and out of contract in June, to depart would reportedly remove roughly £200,000 per week off the books.