Real Madrid are prepared to offer Antonio Rudiger a deal worth £200,000 per week, according to reports.
The Spanish giants have identified the Chelsea centre-back as a key transfer target ahead of next season.
Rudiger is out of contract at Stamford Bridge next summer and discussions over a new deal with his current employers have stalled.
But Real Madrid are thought to be at the front of the queue for his signature.
Non-English clubs will be able to approach Rudiger come January 1 and los Blancos are currently working on a proposal.
According to AS they are willing to pay the defender around £200,000 per week.
Carlo Ancelotti admires the 28-year-old and the absence of a transfer fee means Madrid should be able to meet his wage demands.
Rudiger currently pockets £100,000 per week at Stamford Bridge and asked Chelsea to double his earnings.
The Blues have not yet been willing to do so, instead offering him a deal worth £150,000 per week.
The impasse has pushed the German closer to the exit door and Madrid are growing increasingly confident of agreeing terms with him.
The Spanish side expect Eden Hazard, Gareth Bale and Isco to depart the Estadio Santiago Bernabeu next summer.
That will free up a large chunk of space in Madrid's wage bill which will be used to entice the likes of Rudiger.
Los Blancos are also keeping close tabs on other soon-to-be free agents, most notably Kylian Mbappe and Paul Pogba.
They signed David Alaba without a transfer fee last summer and hope Rudiger will have a similar impact on the team's defence next season.
Chelsea have not yet given up hope of persuading the centre-half to stay, but they are running out of time to convince him.
"We hope that they find the solution and everything I can say, he plays excellent, and since a long time very consistent, on a very high level," Thomas Tuchel said of Rudiger in September.
"I see him very calm and focused, and it's not a distraction for him. So everything is in place, and give things the time they need. Sometimes it needs a bit longer, sometimes things are very fast.
"There's no news from my side, and I think that Toni feels very, very good at Chelsea, he feels very respected by his team-mates and he feels the importance that he has in the team and in the squad.
"That's well deserved because he delivers, he feels the love from the supporters when he plays.
"He's in the strongest league in Europe, in a big club, so not many reasons to change that.
"But in the end it's between him and the club, and that's in good hands. I am calm and relaxed, whatever has to happen will happen."
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