Inter Milan will offer Mauro Icardi to Chelsea to generate transfer funds for boss Roberto Mancini.

Mancini wants to strengthen his squad in January and is prepared to let forward Icardi, 21, leave to bring in the players he needs.

Inter sporting director Piero Ausilio is trying to drum up interest in Icardi and is hopeful Chelsea, or another Premier League club, will pay the £25million asking price.

Yet Icardi is unproven at Champions League level and despite the Argentine's clear potential, the price is high for a player who remains a work in progress.

Chelsea v Sporting Lisbon - player ratings 14 show all Chelsea v Sporting Lisbon - player ratings 1/14 Petr Cech: 7 With Chelsea already through as Group G winners, Thibaut Courtois was given the night off and Cech made just his fourth start of the season. He could do nothing about Sporting’s goal but did produce a good save from Islam Slimani’s powerful second-half header. Getty 2/14 Cesar Azpilicueta: 7 Switched to right back to accommodate Filipe Luis and had a comfortable evening. Booked late on. GETTY 3/14 Kurt Zouma: 7 The 20-year-old defender impressed after coming on as a substitute against Tottenham and, playing alongside Gary Cahill at centre-half, did well again here. GETTY 4/14 Gary Cahill: 7 After his difficult afternoon at Newcastle, Cahill marshaled the Chelsea back line in John Terry’s absence and was solid. GETTY 5/14 Filipe Luis: 6 Has found opportunities limited since moving to Stamford Bridge last summer and will struggle to break into the Chelsea side ahead of Azpilicueta. GETTY 6/14 John Obi Mikel: 7 Put Chelsea 3-1 up with just fifth goal in eight years and his first since January. Did will alongside Matic in midfield. GETTY 7/14 Nemanja Matic: 7 Chelsea missed Matic against Newcastle and the Serbia international, who has become a key player for Jose Mourinho, was a commanding presence in midfield. GETTY 8/14 Andre Schurrle: 7 Scored his first goal since September to double Chelsea’s lead in the firs half, but then his weak header was punished by Jonathan Silva for Sporting’s goal. Replaced by Ramires after 73 minutes. GETTY 9/14 Cesc Fabregas: 7 Played further forward in the No10 role and put Chelsea ahead from the penalty spot after eight minutes. GETTY 10/14 Mohamed Salah: 5 Had a rare opportunity to impress Jose Mourinho but did little and was substituted after 70 minutes. GETTY 11/14 Diego Costa: 6 Still looking for his first Champions League goal. Had a quiet evening. GETTY 12/14 Loic Remy: 5 Replaced the disappointing Salah on 70 minutes but struggled to make an impact. Getty 13/14 Ramires: 6 Came on for Schurrle late on and helped Chelsea see the game out. GETTY 14/14 Ruben Loftus-Cheek: 6 Brought on with seven minutes to go for his Chelsea debut and showed some neat touches, to the delight of the Stamford Bridge crowd. Getty 1/14 Petr Cech: 7 With Chelsea already through as Group G winners, Thibaut Courtois was given the night off and Cech made just his fourth start of the season. He could do nothing about Sporting’s goal but did produce a good save from Islam Slimani’s powerful second-half header. Getty 2/14 Cesar Azpilicueta: 7 Switched to right back to accommodate Filipe Luis and had a comfortable evening. Booked late on. GETTY 3/14 Kurt Zouma: 7 The 20-year-old defender impressed after coming on as a substitute against Tottenham and, playing alongside Gary Cahill at centre-half, did well again here. GETTY 4/14 Gary Cahill: 7 After his difficult afternoon at Newcastle, Cahill marshaled the Chelsea back line in John Terry’s absence and was solid. GETTY 5/14 Filipe Luis: 6 Has found opportunities limited since moving to Stamford Bridge last summer and will struggle to break into the Chelsea side ahead of Azpilicueta. GETTY 6/14 John Obi Mikel: 7 Put Chelsea 3-1 up with just fifth goal in eight years and his first since January. Did will alongside Matic in midfield. GETTY 7/14 Nemanja Matic: 7 Chelsea missed Matic against Newcastle and the Serbia international, who has become a key player for Jose Mourinho, was a commanding presence in midfield. GETTY 8/14 Andre Schurrle: 7 Scored his first goal since September to double Chelsea’s lead in the firs half, but then his weak header was punished by Jonathan Silva for Sporting’s goal. Replaced by Ramires after 73 minutes. GETTY 9/14 Cesc Fabregas: 7 Played further forward in the No10 role and put Chelsea ahead from the penalty spot after eight minutes. GETTY 10/14 Mohamed Salah: 5 Had a rare opportunity to impress Jose Mourinho but did little and was substituted after 70 minutes. GETTY 11/14 Diego Costa: 6 Still looking for his first Champions League goal. Had a quiet evening. GETTY 12/14 Loic Remy: 5 Replaced the disappointing Salah on 70 minutes but struggled to make an impact. Getty 13/14 Ramires: 6 Came on for Schurrle late on and helped Chelsea see the game out. GETTY 14/14 Ruben Loftus-Cheek: 6 Brought on with seven minutes to go for his Chelsea debut and showed some neat touches, to the delight of the Stamford Bridge crowd. Getty

Mancini would like Inter to sign Aleksandar Kolarov and Matija Nastasic, two players he worked with at Manchester City and who have experience of Serie A.

Inter are also watching Arsenal forwards Joel Campbell and Lukas Podolski, as well as Chelsea winger Mohamed Salah.