Lucas Moura
A deal for Lucas Moura could well come close to Manchester United's record transfer of £30.75 million for Dimitar Berbatov.

Champions League winners Chelsea, who earlier confirmed Ivorian striker Didier Drogba will be leaving this summer, have reportedly made a £32.3mn bid for Sao Paulo's teenage winger Lucas Moura, according to a report in The Daily Mail. The 19 year old Brazilian, who has also attracted attention from Inter Milan and Real Madrid, is believed to have a release clause of £64.6mn.

Despite seeing their bid rejected, Sao Paulo president Juvenal Juvencio has admitted the FA Cup champions are closest to signing the talented teenager.

"At the moment it is Chelsea that are the closest team to Lucas," said Juvencio, according to The Daily Mail.

"Inter made an offer of £20.2m, but this was not considered sufficient by us. Real Madrid is one of these [interested clubs] - there have been contacts with the president Florentino Perez, who admires the player. Lucas is a big player who will triumph in Europe, but Sao Paulo will only sell him for an enormous offer," quoted Juvencio as saying.

Apart from Moura, Chelsea owner Roman Abramovich, who was understandably delighted following the club's dramatic win over Bayern Munich, is also looking to sign Atletico Madrid's Colombian striker Radamel Falcao and Brazilian forward Hulk from FC Porto, according to an earlier report in The Metro.

Meanwhile, Chelsea's interest in £35mn Lille forward Eden Hazard, who is also wanted by Manchester United as well as Manchester City, is in doubt following the Blues' huge bid for Moura. In an earlier IBTimes UK report, Hazard admitted he would be very interested in a move to Stamford Bridge. However, it is unlikely Chelsea will sign Hazard, who has said he will decide his future by Saturday, if they land Moura.

Elsewhere, the future of Chelsea interim manager Roberto Di Matteo still seems to be in the shadows as Abramovich continues to hunt for a manager who will be given a one year contract. Apparently, Abramovich is still keen on former Barcelona coach Pep Guardiola coming to Stamford Bridge; Guardiola is presently on a year's sabbatical. Former England boss Fabio Capello is, it has been suggested, keen on working with the Russian billionaire should Abramovich not consider Di Matteo a viable option.