Chelsea and Manchester United are ready to go head-to-head in their chase to sign Mauro Icardi from Inter Milan, Corriere dello Sport reports.
The 23-year-old is also being tracked by Liverpool, but saw their £22.7million January deadline day offer rejected by the Serie A giants.
Inter have placed a £31million valuation on the striker as the three Premier League clubs are likely to enter a bidding war for his services during the upcoming summer window.
United are being linked with the player amid speculation that if Jose Mourinho replaces current boss Louis van Gaal, he would lure Icardi to Old Trafford.
Blues-linked manager Antonio Conte is also said to be keen on the services of the forward and could make a move in order to build his preferred squad upon his arrival.
He has already featured 25 times in all competitions for his side this term, so far scoring 11 goals while providing another one assist.