Chelsea boss Frank Lampard is prepared to oversee a summer clearout worth £100m.
Football.london reports Lampard is hoping to freshen up his squad with several new signings in the summer transfer window.
Borussia Dortmund winger Jadon Sancho and Lille defender Gabriel Magalhaes are top of the Blues' wishlist, but they won't come cheap.
Sancho is also wanted by Manchester United so the England international is expected to cost at least £120million.
Meanwhile, Chelsea are one of four teams who have had bids accepted for Gabriel as Lille look to make a profit on the 22-year-old.
Four players who could all be on their way out of Stamford Bridge at the end of the season are Marcos Alonso, Emerson Palmieri, Ross Barkley and Michy Batshuayi - who could generate over £100million.