Website Transfermarketweb, as quoted by the Daily Express, is reporting that the Blues have decided upon a price that they would be willing to sell Willian this summer.
The same article states that Manchester United have the funds to sign the Brazil international this summer as Jose Mourinho looks to add more depth to his squad.
According to the same story, Willian could still remain at Chelsea FC for the 2018-19 Premier League season following Maurizio Sarri’s appointment as Antonio Conte’s successor.
Willian has won two Premier League titles, the League Cup and the FA Cup during his five-season stint at Stamford Bridge.
The Blues haven’t signed any players in the summer transfer window so far despite finishing in fifth spot last term.
The Brazil international was linked with a potential move to the Red Devils after he fell out with Chelsea FC boss Antonio Conte.
Willian has already been the subject of a £50m bid from the La Liga giants with view to a switch to Camp Nou ahead of the new season.
MORE: Man United latest news
MORE: Arsenal latest news
MORE: Chelsea latest news
MORE: Liverpool latest news