Chelsea are reportedly yet to begin negotiations with Mateo Kovacic over a new contract as speculation surrounding his future heats up.
The Croatia international has entered the final 18 months of his existing contract at Stamford Bridge and could depart as a free agent at the end of next season as things stand.
With N'Golo Kante missing most of the season with a hamstring injury and Jorginho moving to Arsenal in January, Kovacic has remained a crucial name in the midfield for Graham Potter.
Often partnering Enzo Fernandez in the engine room, Kovacic has scored twice and provided one assist in 27 games this season, wearing the captain's armband on three occasions.
Nevertheless, the Evening Standard claims that the Blues have not opened talks with Kovacic over a new deal, and the 28-year-old is edging closer to a summer departure.
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Before he leaves as a free agent in 2024, Chelsea could try to garner a fee for Kovacic during the upcoming window, where the Blues could sanction a wealth of exits to trim their wage bill.
Chelsea reported a £121m loss in their latest financial results for the 2021-22 season, and players must be axed in order to comply with Financial Fair Play regulations.
Former Chelsea boss Thomas Tuchel is believed to be keen to reunite with Kovacic at Bayern Munich, having taken control of the reins from Julian Nagelsmann last week.
Meanwhile, all of Manchester City, Liverpool and Manchester United are keeping a sharp eye on developments, and Chelsea would not be in a position to demand a hefty fee given his contract situation.
Kovacic spent the 2018-19 season on loan at Chelsea from Real Madrid, who sanctioned his permanent exit to Stamford Bridge for a €45m (£39.5m) at the end of that campaign.
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The former Inter Milan lynchpin has since amassed six goals and 14 assists in 211 appearances for the West London club, winning the Europa League, Champions League, Club World Cup and UEFA Super Cup in the process.
While Kovacic's future may lie away from Stamford Bridge, fellow midfielder Kante is believed to be on the verge of agreeing a new two-year contract with Chelsea.
The Frenchman's existing deal runs out in June, but talks over a renewal are now said to have entered their final stages, in spite of interest from Paris Saint-Germain and Barcelona.
However, Mason Mount, Ruben Loftus-Cheek and Conor Gallagher could all be cut from the ranks as part of Chelsea's summer firesale, with no fewer than eight players on the chopping block.
Potter's side remain 10th in the Premier League table and are back in top-flight action at home to Aston Villa on Saturday evening.
