Mauricio Pochettino and his squad are currently battling to earn European qualification for next season through the Premier League or FA Cup.
In both instances, achieving their target is in the balance, the Blues down in ninth position in the top-flight standings and Manchester City their opponents in the FA Cup semi-finals.
As a result, any potential transfer budget for Pochettino or a possible successor remains up in the air, Chelsea already in a position where they will have to generate funds to meet the Premier League's Profit and Sustainability regulations.
How they go about that remains to be seen, with the owners' preference of selling at least one academy graduate to bring in pure profit yet to come to fruit.
Chelsea want to sign another attackerNevertheless, it is an open secret that the West Londoners could benefit from at least one new attacker being added to their options in the final third.
The general consensus is that is likely to come in the form of an alternative number nine to challenge Nicolas Jackson and potentially Armando Broja, depending on what offers Chelsea receive in the summer.
However, according to Football Insider, the Chelsea powers-that-be are willing to commit to spending £43m on signing winger Williams instead.
Chelsea are allegedly making moves in order to set up a deal for the Spain international, in the event that they have the financial leeway to complete the transfer.
Williams is believed to have a release clause in the region of £43m, a figure that may be out of Chelsea's reach unless European qualification is secured or sales are made.
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