The Blues have agreed personal terms with Jackson and Mauricio Pochettino views the Senegal international as a solution to Chelsea’s striking issues.
Chelsea are desperate to sign a new forward ahead of the 2023-24 season with Kai Havertz heavily linked to Arsenal.
Jackson registered 12 goals across 26 games in La Liga for Villarreal last season and almost joined AFC Bournemouth in January before a deal fell through at the last minute due to a failed medical.
The 22-year-old has a €35m release clause which Villarreal want Chelsea to pay in full up front.
But according to Relevo, the west London club are trying to pay the fee in instalments instead, which has led to a complication.
Other reports indicate that Chelsea may try to offer Villarreal players on loan as part of the deal.
Chelsea have spent £653.7m on 20 players since Todd Boehly arrived as co-owner last summer and the club could be in danger of a Financial Fair Play breach.
That may be one reason as to why they are keen to bring down Jackson’s €35m price tag – with Chelsea plotting moves for several other players this summer.
Their desire to bring in multiple players means they will have to offload several members of their current squad – with a few Chelsea players linked to clubs in Saudi Arabia and Mason Mount rumoured to be heading to Manchester United.
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