Chelsea 'are poised to make an offer for Barcelona midfielder Frenkie de Jong' as they prepare to swoop for Manchester United's No 1 transfer target.

The Blues are willing to match United's agreed fee of £71million for the Holland international and can offer De Jong a continuation of Champions League football this season.

United have not given up the pursuit of a player manager Erik ten Hag made the priority signing of his first summer but De Jong is reluctant to move to Old Trafford and play in the Europa League.

Chelsea are reportedly set to make a formal offer for Barcelona midfielder Frenkie de Jong

Spanish newspaper Diario Sport report that Chelsea will imminently make a formal offer for De Jong, who has been on their radar for most of the summer.

They say new Chelsea owner Todd Boehly met with Barcelona president Joan Laporta in early July. Chelsea asked for permission to negotiate with De Jong directly but little happened in the interim.

That is partly explained by tensions between Chelsea and Barcelona over the transfer of defenders Cesar Azpilicueta and Marcos Alonso.

Chelsea were in pole position to sign Jules Kounde from Sevilla but Barcelona gazumped them with a £46m offer at the last minute.

Thomas Tuchel is reluctant to allow Azpilicueta and Alonso to leave for the Nou Camp until more defensive reinforcements were brought in.

Barca manager Xavi Hernandez, meanwhile, wanted the deals over the line before they played in Chelsea's Premier League opener against Everton on Saturday.

The Catalan club have also made it clear to De Jong they want him to leave to get his wages off their books, allowing them to sign new players. 

It comes after Sport reported over the weekend that United will make one final, last-ditch offer for De Jong.

United are apparently willing to make De Jong their highest-paid player by matching his current £450,000-a-week salary. They are also willing to pay the £17m De Jong is owed by Barcelona in deferred wages.