Drogba now looks set to sign for last season's Premiership runners-up for between 35 million and 40 million euros (50 million dollars) from UEFA Cup finalists Marseille according to a source from the French club.

The 26-year-old Ivory Coast international is contracted to the French outfit till 2008 but his 19 league goals last season and several stunning performances in the UEFA Cup made him a particular favourite of new Chelsea boss Jose Mourinho - and money is no object for the English side's Russian owner Roman Abramovich.

And Bouchet admitted that despite turning down the original offer Marseille were now tempted by the increased sum.

"Negotiations have begun between Chelsea representatives and Pape Diouf (Marseille general manager). But we felt their offer of 28 million euros was insufficient and, in the current state of things, I refused," Bouchet told AFP.

"But the situation is extremely complex and it's a real balancing act not only on the human side but also because of our financial state that has to be taken into account as well."

Boucher had said earlier this year that the southern French side's losses were running at 15 million euros a year which he blamed on the management of Bernard Tapie when he returned to the club in April 2001.

And Mourinho has made no secret of his interest in signing Drogba who cost the French side just six million euros (7.4m dollars) when he moved from fellow French side Guingamp.

"I see the qualities of power and speed. Also his control on the first touch and the way he fights - he's a player who can achieve great success," Mourinho said this week.

Diouf believes that the sale of Drogba would allow them to buy "three players of international repute" with contact already made with Cameroon's 2003 African player of the year Samuel Eto'o about a move from Spanish side Real Mallorca.

"Whatever happens the decision we take will be in the interest of the club," added Diouf.

Drogba, currently on holiday in Florida, has not commented on the talks, but has said that "despite the offers and the requests" he wanted to put off a move abroad.