Chelsea must sell several major names before June 30 to comply with Financial Fair Play laws.
The Blues have made total losses of £274m over the past two campaigns — with next season's figures to include their mega £545m spending spree since the Todd Boehly-led takeover.
Chelsea now face selling some of their best players by June 30 to keep their losses below the permitted £105m limit over three years.
It's suggested homegrown stars like midfielder Mason Mount, Trevoh Chalobah, Conor Gallagher, Ruben Loftus-Cheek and Callum Hudson-Odoi could all be put up sale.
Mateo Kovacic, keeper Edouard Mendy, plus wingers Hakim Ziyech and Christian Pulisic will also be up be made available.
Manchester City want left-back Ben Chilwell, who is rated at over £70m by the Blues, says The Sun.
Any sales must be signed off by June 30 — the final day of the 2022-23 season — to be included in next year's figures.