Newcastle will reportedly accept five installments of £6m, however, Tottenham are unwilling to pay such a high price.
And now French outlet L’Equipe claim Chelsea have entered negotiations with Sissoko’s agent over a move to Stamford Bridge.
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Moussa Sissoko could now be on his way to Chelsea
Sissoko joined Newcastle from Toulouse for an undisclosed fee in January 2013, but has been looking to leave the club following their relegation to the Championship.
Earlier this summer he admitted he wanted to move to a Champions League club.
Sissoko said: "I gave everything there for three-and-a-half years. I hope that they will be smart enough to understand that, to continue my development, I need to keep playing at the highest level.
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"As I want to stay in the France team I could not stay in the Championship. There will be discussions. I hope they will go in my opinion. I want to leave.
"I want to continue my career in England, at a club that plays in the Champions League because I think this best fits my style of play."
Chelsea boss Antonio Conte is looking to add to his squad today after only bringing Michy Batshuayi, N'Golo Kante and goalkeeper Eduardo to Stamford Bridge this summer.