The 26-year-old has spent the last two seasons at Bayer Leverkusen but struggled for consistency during former coach Xabi Alonso's tenure.
Tella has featured primarily as a winger during the pre-season under new manager Erik ten Hag, having previously occupied numerous positions under the previous boss.
However, his flashes of brilliance have seen the likes of Nottingham Forest, Brighton and Hove Albion, Leeds United, Burnley, and Brentford reportedly send scouts to watch the German sides recent friendly against Chelsea at Stamford Bridge.
He has featured 79 times for the Bundesliga outfit, scoring ten goals whilst providing 11 assists since joining the club from Southampton in a 23.3 million Euro deal.
No official bids have been reported for the Nigeria forward who has two international caps to his name, scoring once against Jamaica in an international friendly in May.
Bayern Munich boss Vincent Kompany has urged his side afford to avoid being casual in the Champions League second leg Round of 16 clash against Atalanta despite 6-1 lead.
Paris Saint-Germain were brilliant as they thrashed Chelsea 3-0 in the second leg of their last-16 Champions League at Stamford Bridge on Tuesday night, winning the tie 8-2.
Manchester United are standing firm on their decision to part ways with Casemiro at the end of the season, despite a surge in form that has sparked emotional pleas from supporters for the veteran midfielder to stay.
Chelsea's Brazilian forward, Joao Pedro, has quickly become the focal point of the Blues' campaign after moving from Brighton and Hove Albion in the off-season.
