Chelsea want to buy a Scottish club in order to get around rules set to come in next season surrounding the number of youth players, according to The Sun.
The new rules will restrict the number of players clubs can hoard and send out on loan, which is something Chelsea has been doing over the past few years.
However, if they buy a Scottish club, they could send players there on a permanent basis with a sell-on agreement or a first option built into their contracts.
This would replace the need to loan out players, and would also give their youngsters the chance to play some top level football.
They also believe the local Scottish players would benefit from having Chelsea's top youth prospects playing alongside them.
The Sun reports Chelsea have been looking deeply into one particular unnamed club.
However, they are making sure everything will be above board before making any moves.
Rules may prevent Roman Abramovich from taking a controlling stake in clubs in more than one country, but he may be able to get someone else to do the buying for him.