Chelsea are confident they can sign at least one of Kounde or Kimpembe, their two main targets, but regard Gvardiol as a perfect alternative. Leipzig do not want to lose the 20-year-old Croatia international but an exceptional offer could convince them to sell.
Chelsea are in advanced talks with Kounde over a £51m move from Sevilla. The France international has already agreed on personal terms with Chelsea, but Barcelona remain in the race to sign him.
Chelsea are keen on a £50m move for Kimpembe but he is reluctant to leave PSG. The Blues have thrown everything at the France international, with Thiago Silva and N’Golo Kante trying to help convince him to move to Stamford Bridge.
But Kimpembe remains uncertain over whether to move this summer - despite holding a close relationship with Tuchel following their time working together at PSG.
Meanwhile, Barcelona are keen to sign both Cesar Azpilicueta and Marcos Alonso but are determined to not pay over £10m for two Spain internationals.