Strasbourg and Chelsea are both owned by Blues umbrella company, BlueCo.
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Signed from Everton in July 2023, Samuels-Smith featured for Chelsea U18s and U21s during his two years at Stamford Bridge.
The defender is an England U19 international and has made Chelsea's senior matchday squad on seven occasions.
Samuels-Smith joins Strasbourg for €7.5m and has penned a deal to 2030.