Real Madrid have reportedly offered Chelsea the opportunity to sign Isco in a deal worth £44m.
While the 27-year-old has made seven starts and six substitute outings in all competitions this season, he is yet to contribute a goal or assist.
According to The Mirror, that appears to have resulted in Real being prepared to cash in on the playmaker in January.
Aware that Chelsea have money to spend after the sale of Eden Hazard, Los Blancos are said to have asked the Blues if they would like to add the Spain international to their squad.
Should Real be successful in parting ways with Isco, they will seemingly use the funds to complete a deal for Tottenham Hotspur's Christian Eriksen.
Manchester City manager Pep Guardiola is also a long-term admirer of Isco.
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