Chelsea will sell midfielder Jon Obi Mikel to make space for £70m Juventus midfielder Paul Pogba.
Recent reports in Italy have claimed that the Blues will make a last-ditch attempt to secure the services of the Frenchman.
Rumours that the Nigerian was going to leave Stamford Bridge emerged in June after former Sunderland striker Asamoah Gyan told reporters that Al Ain in the United Arab Emirates were ready to sign the midfielder.
But according to Mirror, the 28-year-old will join Super Lig side Besiktas.