The Colombia international has scored six goals in the Italian top-flight this season, leading Blues boss Antonio Conte telling the club to go all out to sign him in January
Chelsea are set to make a large bid for Sampdoria forward Luis Muriel once the January transfer window opens, according to Spanish publication Don Balon.
The 25-year-old has scored six goals in his 14 appearances in Serie A this season and Blues boss Antonio Conte has told the Blues hierarchy to pay whatever it takes to bring him to London.
The Italian club are unlikely to want Muriel leave in the new year, though are willing to enter negotiations if a substantial transfer fee is paid.
Valencia are also in pursuit of the Colombian striker, who has earned 14 caps for his national side, but are reluctant to enter a bidding war with Chelsea in order to secure a deal.