Guus Hiddink is shaping Chelsea transfer policy in the absence of Carlo Ancelotti and Frank Arnesen.
The Mail on Sunday says Hiddink, who was a successful interim manager at Chelsea in 2009, winning the FA Cup, is under contract to Turkey until 2012 and is reluctant to break that commitment.
However, he is already advising Chelsea on transfers for next season, with the emphasis on signing up the best youngsters in world football, such as 19-year-old Brazilian striker Neymar, from Santos, and 18-year-old centre forward Romelu Lukaku, from Anderlecht.
Hiddink is still expected to favour the sporting director role vacated by Arnesen, and nurture a young coach, such as Marco van Basten, Andre Villas-Boas or Gianfranco Zola, rather than take the full-time role himself.
