Chelsea are planning a clear-out of players to help fund another round of big spending in the summer.
The Blues have spent over £500million this season, including more than £300m in January, on the likes of Enzo Fernandez for a British transfer record of £106.8m.
But new owners Todd Boehly and Clearlake are ready to sanction another spending spree for next season, with a new goalkeeper and striker high on the agenda. They could also target a midfielder and another central defender.
Chelsea’s main focus has been the January window so little progress has been made over goalkeeper targets, though Brentford No1 David Raya is likely to come under consideration.
The Blues have already agreed a deal worth around £50m to sign RB Leipzig forward Christopher Nkunku but are weighing up whether to target another front man.
Despite embarking on the biggest spending spree in Premier League history, Chelsea are confident they will comply with Financial Fair Play rules.
But the club is in danger of missing out on the Champions League, which would see them miss out on £90m-plus of TV money, and will need player sales to boost income.
Hakim Ziyech, Christian Pulisic, Ruben Loftus-Cheek, Conor Gallagher, Callum Hudson-Odoi, Pierre-Emerick Aubameyang, Kalidou Koulibaly and Edouard Mendy head a group of players who could be sold.
Ziyech, Pulisic, Loftus-Cheek and Gallagher were all floated for a potential sale in January and are likely to be allowed to leave.
Chelsea are on a UEFA watch list over their finances. Selling some home-grown would be pure profit under the new version of UEFA's financial sustainability rules, and selling Hudson-Odoi, Gallagher and Loftus-Cheek could generate close to £100m.
Gallagher has plenty of admirers. Newcastle are the front-runners to sign the England midfielder, especially if they qualify for the Champions League, but Crystal Palace and Everton are also interested.
Hudson-Odoi, who is currently on loan at Bayer Leverkusen, has Premier League clubs already enquiring about him.
Ziyech saw a deadline day loan move to Paris Saint-Germain collapse at the 11th hour and the French giants could revisit a deal. Manchester United, Ajax, AC Milan and Roma have all shown an interest in Ziyech in recent windows.
Aubameyang expects approaches from Barcelona and Atletico Madrid and it is hoped Koulibaly would have a market in Italy after his time at Napoli.
Goalkeeper Mendy is likely to be offloaded to make room for a new No1. Mendy, who turned down a contract offer last summer, is aware Manchester United, Tottenham and Atletico Madrid are all likely in the market for a goalkeeper.
Romelu Lukaku, who is on loan at Inter Milan, could present a problem for Chelsea.
There is only a soft agreement in place for him to continue in Italy next season after he agreed to cut his wages to escape Stamford Bridge last summer.
The £325,000-a-week striker has completed just one full match all season and Inter are considering reneging on the deal, which would leave Lukaku returning to Chelsea with three years still left to run on his contract.
Lower-value players out on loan like Ethan Ampadu, Dijon Sterling Malang Sarr, Xavier Simons and Tino Anjorin could also be sold.
