Chelsea want to make two or three major signings for incoming head coach Mauricio Pochettino this summer.
Pochettino has already broadly agreed on plans to sign a striker and a goalkeeper in the first stage of his rebuilding project at Stamford Bridge.
Chelsea could also sign a physical central midfielder to play alongside British record signing Enzo Fernandez, but player sales will also be key in what is a crucial summer for the club.
A 32-man squad that has undermined their season desperately needs slimming down.
Top priority
A new No9. Chelsea scored just 38 Premier League goals this season and getting in a top-level frontman is essential.
Napoli striker Victor Osimhen has arguably been the best striker in Europe this season behind Erling Haaland and looks ready-made for the Premier League.
But Napoli are set to demand more than £100million for Osimhen and alternative options are being considered.
Romelu Lukaku is due to return to Chelsea from his loan spell at Inter Milan and Pochettino has indicated that he is willing to work with the £97.5m striker, though talks over his future are on hold until after the Champions League final.
Chelsea are set to receive a forward boost with the expected £50m arrival of joint-Bundesliga Golden Boot winner Christopher Nkunku from RB Leipzig.
What else they need
Chelsea are open to selling either Kepa Arrizabalaga or Edouard Mendy, and are set to be in the market for a new goalkeeper.
After spending £600m since Todd Boehly and Clearlake completed their takeover last summer, offloading players will be the priority beyond that.
But the Blues could also sign a midfielder depending on player sales. Declan Rice is a target, though Arsenal are favourites to sign the West Ham captain. Chelsea would like to sign Sporting Lisbon’s Manuel Ugarte.
Possible ins
Should a move for Osimhen prove beyond Chelsea then they have other targets including Inter’s Lautaro Martinez and Atalanta’s Rasmus Hojlund.
The Blues have alternative options to Rice, including Ugarte, Brighton’s Moises Caicedo, Southampton’s Romeo Lavia and Borussia Monchengladbach’s Manu Kone.
In their search for a new goalkeeper, preliminary discussions have been held over Brentford’s David Raya, Inter’s Andre Onana and Borussia Dortmund’s Gregor Kobel.
Possible outs
Where to start? Mason Mount looks set to be on his way out of Chelsea, while N’Golo Kante is yet to agree a new contract and faces an uncertain future.
Mendy, Pierre-Emerick Aubameyang, Christian Pulisic, Ruben Loftus-Cheek and Hakim Ziyech are all free to leave, while Mateo Kovacic and Kai Havertz could also go. Loanee Joao Felix will return to Atletico Madrid.
There has been a feeling that Chelsea could try to cash-in on homegrown stars to avoid breaching Financial Fair Play (FFP) regulations, and Conor Gallagher and Levi Colwill are set for talks over their futures.
