Chelsea are reportedly planning a clear-out within the first-team squad to help fund another spending spree this summer.
Since the arrival of co-owner Todd Boehly, the West Londoners have splashed in excess of £600m on 16 new players across the last two transfer windows, including over £300m spent in January – a record for the Premier League.
Chelsea eventually completed the signing of midfielder Enzo Fernandez on deadline day for a British-record fee of around £107m, which is set to be paid over a series of instalments.
Mykhaylo Mudryk, Noni Madueke, Benoit Badiashile, David Datro Fofana, Andrey Santos, Malo Gusto and Joao Felix also moved to Stamford Bridge last month, the latter of whom joining on loan from Atletico Madrid.
In addition, Chelsea are also understood to have reached an agreement with RB Leipzig to sign attacker Christopher Nkunku for around £50m next summer.
Despite spending over half a billion on new recruits in less than 12 months, the Evening Standard claims that Chelsea are confident that they will not breach Financial Fair Play regulations.
The report adds that the Blues now have their eyes set on bolstering Graham Potter's squad further, with a new striker, midfielder, central defender and goalkeeper all high on the agenda, but they are aware that a number of first-team players must be sold to generate funds.
Hakim Ziyech, Conor Gallagher, Pierre-Emerick Aubameyang, Kalidou Koulibaly, Christian Pulisic, Ruben Loftus-Cheek, Edouard Mendy and Callum Hudson-Odoi are believed to be among the group of first-team stars who could be sold this summer.
Ziyech appeared to be on the verge of joining Paris Saint-Germain on deadline day, but the deal collapsed after Chelsea officials sent over the wrong documents on several occasions, infuriating both the player and the French champions.
The Moroccan playmaker is now expected to fall down the pecking order at Stamford Bridge along with Gallagher, who eventually stayed put in West London despite being linked with a number of Premier League clubs including Everton and Newcastle United.
The Evening Standard also claims that the potential sales of Gallagher, Loftus-Cheek and Hudson-Odoi – the latter of whom is currently on loan at Bayer Leverkusen – could see Chelsea generate close to £100m, and under UEFA's new financial sustainability rules, they would make 'pure profit' from selling the home-grown trio.
Elsewhere, the report adds that Aubameyang and Koulibaly could receive interest from clubs in Spain and Italy respectively when the summer window reopens, while Mendy will likely be offloaded if he opts against signing a new contract.
Mendy, who still has two-and-a-half years remaining on his current deal, rejected a contract extension last summer and is said to be aware that Manchester United, Tottenham Hotspur and Atletico Madrid could all be in the market for a new shot-stopper ahead of the 2023-24 season.
Chelsea are understood to have identified Brentford goalkeeper David Raya as a potential target if they decide to part ways with Mendy this summer.
Furthermore, there could be complications with the future of on-loan Inter Milan striker Romelu Lukaku, as the Serie A clubs may consider abandoning plans to make his deal permanent next summer.
A plethora of young prospects also face uncertain futures at Chelsea, including Malang Sarr, Ethan Ampadu and Tino Anjorin who are all currently on loan.
Chelsea are at risk of missing out on next season's Champions League and the prize money that comes with that, as they sit 10th in the Premier League table, 10 points behind the top four. body check tags ::
