Filipe Luis
The 28 year old Brazilian, who is part of Felipe Scolari’s 2014 World Cup finals squad, has had an excellent season at the Vicente Calderon but turned down an improved deal that was offered to him in recent days.
Chelsea have triggered the wide-man’s €24m (£19.5m) release clause according to the Marca and will presumably be brought in to replace veteran Ashley Cole, who has left the Stamford Bridge side this summer.
Such a move may leave Jose Mourinho open to moving Cesar Azpilicueta to his usual role at right-back though the Spaniard did a fine job on the left last season.