Chelsea have reportedly identified Benfica duo Lazar Markovic and Nemanja Matic as two of their top transfer targets ahead of the January window.

The Portuguese club are believed to be open to allowing a number of players leave due to the current financial crisis they find themselves in, according to The Mirror.

Markovic, who joined Benfica in the summer, was rumoured to be interesting Chelsea during his time at Partizan Belgrade and is believed to be valued at the £12m mark by the club.

Matic moved to Portugal as part of the deal which saw David Luiz arrive at Stamford Bridge in January 2011.

However, Manchester United have also been linked with Matic in recent times as they look to strengthen their midfield options.