Maurizio Sarri has told Chelsea Mauro Icardi is No.1 on his transfer wishlist, according to reports in Italy.
The Inter captain is one of the most coveted centre-forwards in the world and has been linked with almost every top club in Europe.
Chelsea are expected to appoint Sarri as their new manager, and the Italian has already informed the club of the players he would like.
Icardi is his priority target and Corriere dello Sport claim Chelsea may meet his £96million release clause.
However, Icardis release clause is active for just a few weeks this summer and only a foreign club can trigger it.
Chelseas interest in Icardi hinges on Sarris arrival, which could still be blocked by financial issues.
The Blues do not want to pay Napoli the £7million fee to acquire Sarris services.
Icardi would be a sensational signing for Chelsea as one of Serie As most consistent goalscorers.
The Argentine has score 110 goals in 190 appearances in Serie A and is still only 25.
Sarri tried to sign Icardi when he was Napoli boss, but the club could not match Inters asking price.
Chelsea generally conduct their transfer business independent from the manager in charge, but the club are on the hunt for a new striker after a disappointing debut season from Alvaro Morata.
The London club are willing to sell Morata if the funds can be used to buy a new centre-forward.
More: Chelsea FC