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The Blues have been strongly linked with a summer move for Barcelona midfielder Philippe Coutinho, who is currently on loan at Bayern Munich.
According to The Mirror, Chelsea are unwilling to pay the £87million fee Barcelona are demanding for the transfer of Coutinho to Stamford Bridge.
Newcastle United have now emerged as frontrunners for Coutinho following Chelsea’s unwillingness to match Barcelona’s valuation of the 27 year old Brazilian.
However, a potential transfer to Newcastle is said to be dependent on whether Mauricio Pochettino takes over at St James’ Park.
Coutinho left Liverpool for Barcelona in January 2018 but has struggled to meet expectations at the Spanish club.