Manchester United were interested in Kai Havertz in January, but the move was blocked by Ed Woodward, according to a report.
Chelsea are now on hot pursuit of the German international, who has scored 12 goals and provided six assists in the Bundesliga.
Havertz is understood to be keen on a move to Stamford Bridge with The Athletic claiming a deal has been agreed, which could be worth up to £72m.
That would make the 21-year-old Chelsea’s record signing, surpassing the £71.6m they paid for Kepa in 2018.
Leroy Sane also recently seemed to confirm that Havertz would be moving to Chelsea this summer after he arrived at Bayern Munich.
“Two Germans in one year is quite a coup…” said the former Man City star.
But things could well have been different if Woodward had released the purse strings on a move for the 21-year-old.
The Athletic claim that Man Utd were interested in signing him back in January.
Apparently United “held talks” over a possible deal for the player with Leverkusen demanding £90m at the time.
But executive vice-chairman Woodward and chief negotiator Matt Judge thought the “price tag was excessive and would come down”.
Their demands have seemingly come down to £80m now, but Man Utd’s focus “may have shifted from Havertz”.
‘Done with 20 minutes to go’
Meanwhile, Gary Neville says Manchester United need a significant flurry in the transfer market this summer if they are to peg back Liverpool and Manchester City.
United capped off a progressive season with a 2-0 win at Leicester which propelled them to a third-place finish and one which Ole Gunnar Solskjaer was “delighted” with.
Bruno Fernandes’ penalty and Jesse Lingard’s late tap-in saw off their top-four rivals. It means Solskjaer’s men will compete in the Champions League next season, which was their target set last summer.
But the former United right-back still believes the squad needs upgrading before they can even start to think about the clawing back the 33 points on champions Liverpool.
Neville said on Sky Sports: “They (United’s starting XI) were absolutely done in with 20 minutes to go and that just demonstrates that they need more players in the squad.
“The last time United finished in the top three they spent £170million under Jose Mourinho that summer and obviously didn’t invest it as wisely as they have this last year.