Chelsea value Nicolas Jackson at between £80m and £100m, with Manchester United among Premier League clubs keeping an eye on him.
The 24-year-old is also subject to interest from clubs in Europe and Saudi Arabia; however, Chelsea are under no pressure to sell as he has eight years left on his contract.
If the Senegal international was to leave, the £79m Liverpool are paying for Hugo Ekitike would be used as a benchmark for any potential deal.
It is understood that Chelsea feel that Jackson has a better scoring and goal involvement record over the past two seasons in a higher standard league.
Jackson has 34 goal contributions over the last two Premier League campaigns, while Ekitike has 29 in the last season for Bundesliga side, Eintracht Frankfurt.
Jackson’s Chelsea was plunged into uncertainty after he played a bit-part role in his side’s Club World Cup-winning campaign.
Promising starts from new signings, Liam Delap and Joao Pedro, who both play in Jackson’s position, meant his involvement in the competition wore thin as his side progressed to the final.
Any incomings at Chelsea continue to be exit-dependent. Chelsea would ideally like to start the season with three high-quality players who can play in the No 9 role.
With the additions of Delap and Pedro, if Jackson were to leave, they may sign a wide player instead of another No 9 because Pedro Neto can also play through the middle.
Xavi Simons, Alejandro Garnacho, Morgan Rogers and Kenan Yildiz are some of the players Chelsea are currently looking at.
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