Chelsea reportedly face stiff competition from Barcelona, Real Madrid and Paris Saint-Germain in the pursuit of David Alaba.
Alaba has made over 400 appearances for Bayern Munich in his career, but he appears set to leave them next summer when his contract expires.
There were talks over a possible extension earlier this season, but the discussions have completely broken down due to his wage demands.
While the Blues have done several deals with Zahavi in the past, they may need to pay club-record wages in order to lure Alaba ahead of the rest.
The Austria international is currently on a weekly package of around £150,000-a-week at the reigning European champions.
He could demand around £350,000-a-week to join the Blues which would make him the highest earner above Kai Havertz.
Havertz is reportedly the highest-paid Chelsea player at £310,000-a-week.