Chelsea are prepared to part ways with Olivier Giroud and Tammy Abraham this summer, The Athletic reports.
The Blues are planning for another spending spree, and they are likely to offload players to recoup transfer funds.
Abraham barely played under Thomas Tuchel during the final three months of the season, and he is likely to move on.
Meanwhile, Giroud also appears set to leave the west London giants when his contract expires at the end of the month.
Giroud previously talked about the prospect of staying longer, but his stance has changed with the lack of game time in recent months.
The World Cup winner is reportedly close to joining AC Milan on a free transfer.