Chelsea have put aside £25 million to sign Valencia strike-ace David Villa.
The News of the World says the Blues are appealing against a FIFA ban on signing players for allegedly breaching rules.
They are confident they will win their appeal within the next month and be free to bring in new players at the turn of the year.
Didier Drogba, Michael Essien, John Obi Mikel and Salomon Kalou will all be missing for up to five weeks after Christmas because of the African Nations Cup.
Boss Carlo Ancelotti knows he will be short up front and that is why Villa, 27, has now become his No 1 target, especially as Valencia have made it clear they are now ready to sell their star player.
