The 22-year-old midfielder signed for Los Che permanently from Benfica only last summer following a year-long loan at the Mestalla.
But the Portugal international, who has made four appearances at Euro 2016, is expected to leave the La Liga outfit this summer following their failure to qualify for next season’s Champions League.
Serie A champions Juventus are chasing the 6 foot 2 playmaker but according to Mirror Football, Chelsea have just seen a £40million bid rejected by Valencia.
It is unknown whether the Blues will return with an improved offer but the west Londoners are certainly in the market for engine room additions, having launched a series of bids for Roma midfielder Radja Nainggolan.
Last season, Gomes claimed three goals and three assists in 30 La Liga appearances, also picking up ten yellow cards.