MATEO KOVACIC is "likely" to leave Chelsea at the end of the season, according to reports.
The Croatian midfielder, 29, is set to enter the final year of his contract this summer.
There is no sign an agreement will be reached to extend his deal beyond 2024.
And new Blues owner Todd Boehly is keen to avoid players entering the final 12 months of their deals for fear of them departing on free transfers.
Chelsea, who will not be in the Champions League next season, are also wanting to decrease the size of their squad following a £600million spending spree over the past two windows.
A host of midfield options – N'Golo Kante, Enzo Fernandez, Conor Gallagher, Ruben Loftus-Cheek, Mason Mount and Carney Chukwuemeka – means Chelsea can afford to offload Kovacic.
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According to The Guardian, Bayern Munich, Manchester City and Manchester United are all interested in the former Real Madrid man.
A move to Bayern is perhaps the most logical destination for Kovacic given he would reunite with Thomas Tuchel – who he won the Champions League under at Chelsea in 2021.
But Man Utd will also be fighting for his signature as they seek world-class midfielders to go alongside Christian Eriksen and Casemiro.
And Man City could pursue the Croat if they lose Ilkay Gundogan on a free transfer at the end of the campaign.
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Kovacic signed a deal to permanently join the Blues in 2019 after a one-year loan spell at Stamford Bridge.
Chelsea paid in the region of £40m, with the World Cup finalist going on to rack up more than 200 appearances, six goals and 15 assists.
Along with his Champions League winner's medal, Kovacic has also won the Europa League and Club World Cup during his time in West London.
And he could be heading out of Chelsea's exit door with England international Mount.
The Blues academy prospect has failed to agree a new deal with his boyhood club and is set to become a free agent next summer.
It means Boehly and Co could opt to cash in on him in the coming months, with Liverpool keeping a keen eye on the Three Lions star.
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