Abraham is one of four to fetch an eight-figure fee after time spent in the second tier, along with (who spent a season on loan at Derby), Fikayo Tomori (also Derby) and Marc Guehi (Swansea).

Source: https://www.mirror.co.uk/sport/football/chelsea-championship-loans-premier-league-31049002

Spurs are expected to push for new signings at both ends of the pitch, with defender Lloyd Kelly and star Marc Guehi shortlisted as their top centre-back targets.

Source: https://www.express.co.uk/sport/football/1846451/Tottenham-transfer-news-Samuel-Iling-Junior-Ansu-Fati-Brighton

Talks of a move for Crystal Palace defender Marc Guehi are growing, according to reports from Newcastle Chronicle.

Source: https://www.shieldsgazette.com/sport/football/newcastle-united/crystal-palace-marc-guehi-newcastle-transfer-january-4440927

The England defender Guehi has been heavily tracked by Tottenham and others, while the Denmark international Andersen is wanted by Newcastle, but will not be sold for less than £40m.

Source: https://www.theguardian.com/football/2023/jul/08/wilfried-zaha-weighs-up-offers-as-psg-napoli-and-galatasaray-hold-talks