The 32-year-old is keen on a return to his homeland and he agreed a two-year deal with Barcelona earlier this year, with the defender set to earn £11m-a-year after tax in Catalonia.
However, Thomas Tuchel is reluctant to let Azpilicueta leave after the departures of Antonio Rudiger and Andreas Christensen.
But the club are sympathetic to the defender’s wishes to leave the club and feel he deserves to take his own path after a decade of service to the Blues.
The Evening Standard claim Chelsea will therefore seek to recoup the £7m they paid Marseille for the defender in 2012.
Chelsea will not seek a like-for-like replacement for the Spaniard and will instead attempt to re-sign Nathan Ake.
The Dutchman has struggled for game time since leaving Bournemouth for Manchester City and the defender is open to returning to Stamford Bridge.
City want around £45m for the Netherlands international, who is adept at centre-back, left centre-back and left wing-back.
MORE : Chelsea set to miss out on Raphinha after Barcelona submit £63m bid
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