The Blues have already signed six new players ahead of the 2024/25 campaign, with Aaron Anselmino and Filip Jorgensen expected to join their ranks in due course.
Three players have been sold on for a profit to other English clubs, while three others, including former captain Thiago Silva, have left on free transfers.
It seems highly unlikely their business will end there, following reports that Chelsea are ‘in talks’ to complete a huge signing and sell two of their first-team players.
The west London outfit are ‘in ongoing discussions’ with Napoli over a potential deal for Victor Osimhen, according to The Athletic.
The move would see longtime outcast Romelu Lukaku head in the other direction as part of a mega swap deal.
It is ‘expected’ that the Belgian forward would join the Gli Azzurri in a permanent transfer, while Osimhen would initially move to Stamford Bridge on loan with an option to buy.
Lukaku rejoined Chelsea in 2021 following a £97.5 million transfer from Inter Milan, but after struggling in his first season back at the club he has spent the last two years out on loan.
The 31-year-old isn’t the only Chelsea player on the chopping block, with Atletico Madrid ‘in direct talks’ with the Premier League side over a deal for Conor Gallagher, according to Fabrizio Romano.
Chelsea are said to be looking for between €35-40m for the midfielder, who was a key player under Mauricio Pochettino last season, but as an academy graduate his sale would represent pure profit and help the club avoid Profit and Sustainability Rules breaches in the future.