Chelsea are being linked with moves for Marco Asensio and Edinson Cavani.
The Blues, who hope their transfer ban will be postponed until after this summer, want to strengthen their attack this off season.
They are hoping to compensate for the loss of chief creative talent Eden Hazard.
Asensio could add to the competition for places on the wing, while Cavani would be the experienced goalscorer the club have craved for several seasons.
The report comes from the BBC, who believe that Chelsea will spend big this summer on several high profile players.
Another star who they could target is Philippe Coutinho from Barcelona, who is surplus to requirements at the Catalan club.