Borussia Dortmund want to sign Ian Maatsen permanently but are reluctant to meet Chelsea's £35 million ($44.7 million) valuation, sources told ESPN.
The 22-year-old joined Dortmund on loan in January and became a key member of Edin Terzic's side, playing every minute of their seven Champions League knockout matches that culminated in last weekend's final defeat to Real Madrid at Wembley.
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Before that match, Maatsen publicly admitted his future was uncertain and sources told ESPN that Dortmund are interested in extending his stay in Germany after the full-back made 24 appearances in all competitions, scoring three goals.
Chelsea are looking to recoup money through outgoing transfers to maintain compliance with the Premier League's Profit and Sustainability Rules and are willing to allow a number of fringe players to leave the club, including Maatsen, Romelu Lukaku and Trevoh Chalobah.
However, sources have told ESPN that Chelsea's hopes of securing a lucrative transfer deal for Maatsen are seen as a hurdle and Dortmund are believed to be preparing an initial offer considerably lower than that figure. A source suggested his initial offer would likely be between £20m and £25m.
Any deal Chelsea want to be part of their 2023-24 accounting year must be completed by June 30 and Dortmund are hoping the theoretical deadline will help them negotiate a lower transfer fee.
