Strasbourg are reportedly interested in negotiating a deal for Chelsea starlet Ishe Samuels-Smith.
While the Blues are currently preparing for Sunday's Club World Cup final, incomings and outgoings continue to materialise at a pace.
Despite the prize money generated in the United States, Chelsea are under a certain level of pressure to raise funds through player sales on the back of last week's UEFA punishment for breaching financial regulations.
Chelsea are looking to recoup in the region of £50m through the departure of Noni Madueke, yet it appears that another profitable route could open up.
According to football.london, Strasbourg are surprisingly interested in signing defender Samuels-Smith.
Why is interest a surprise?
Although the 19-year-old has been involved in senior squads at Chelsea since moving from Everton, he is yet to make a first-team appearance.
The England Under-19 international, who can play as a left-back or centre-back, has contributed two goals and seven assists from 44 appearances for the Under-21s.
With a contract in place until 2031, Chelsea seemingly have high hopes for the youngster, and he could plausibly act as backup to Marc Cucurella at left-back if the West Londoners do not sign competition for that area of the pitch.
However, it is suggested that Strasbourg - who have the same owners at Chelsea - are willing to sign Samuels-Smith on a permanent basis.
Chelsea reportedly want to recoup £8m for the player, despite his lack of experience and that £4m was previously spent on his signature.
Samuels-Smith's representatives are said to be in France to discuss a potential switch to Ligue 1.
Would this be a business decision?
In the past, Todd Boehly and Clearlake Capital have been happy enough to allow Chelsea players to join Strasbourg on a permanent or temporary basis.
That said, they generally have more senior experience than Samuels-Smith, and it would be a surprise if he became first-choice at the French outfit.
Chelsea could plausibly choose to sell Samuels-Smith with a buy-back option interested into a deal, the likelihood being that a loan is off the table due to FIFA restrictions over foreign loans.
The report adds that the likes of Sunderland, Middlesbrough and Stoke City are also admirers of the player.