Chelsea are planning to offload Tammy Abraham, Callum Hudson-Odoi and Hakim Ziyech to recoup funds for summer spending.
The Blues are planning another spending spree this summer, and they are eager to land Borussia Dortmund striker Erling Haaland.
Dortmund have stated that Haaland is not for sale, but Bild claims that a bid of around £150 million could change their stance.
The Blues can’t afford to pay the fee outright. They are planning to recoup around £90m from the sale of three players.
Abraham and Hudson-Odoi were largely out-of-favour under Thomas Tuchel, and they are likely to be shown the exit door.
Meanwhile, Ziyech had a disappointing debut season. He is already looking for an exit in the quest for regular game time.
Ziyech is currently on the radar of AC Milan, who have already reached an agreement to sign Olivier Giroud from the Blues.
Giroud has travelled to Milan, and a formal announcement is expected once he has undergone his medical and signed a contract.