Chelsea are prepared to sanction the sale of Callum Hudson-Odoi during this summer’s transfer window.
The Englishman has fallen down the pecking order with the Blues, and he made just 10 starts in the Premier League last season.
According to The Times, the west London giants are willing to consider the sale of Hudson-Odoi amid his lack of game time.
Meanwhile, he has been linked with several clubs across Europe, but Bayern are regarded as the front-runners to secure his services.
The Blues rejected an offer of around £35m from Bayern two years ago, but a similar package could be accepted this time around.
The Blues are planning to sign a world-class striker this summer, and are aiming to recoup sufficient funds from player sales.