Chelsea are not close to breaching financial regulations despite reports to the contrary. Blues have raised significant fees through sales & expect to generate big sums again this summer. Romelu Lukaku, Ian Maatsen & Armando Broja among those likely to leave.

Following a January transfer window in which Chelsea did not sign a single player, reports emerged suggesting the Blues were in danger of financial sanctions after a year of immense spending under Todd Boehly and Clearlake Capital.

However, sources close to Chelsea are confident that is not the case, with the club pointing to their outstanding record of selling players in recent years as evidence of their financial strength.

The Chelsea owners oversaw some huge sales last summer. Kai Havertz, Mason Mount, Kalidou Koulibaly, Mateo Kovacic, Christian Pulisic, Edouard Mendy, Ruben Loftus-Cheek, Ethan Ampadu and Callum Hudson-Odoi were all sold, while N’Golo Kante, Cesar Azpilicueta and Pierre-Emerick Aubameyang were among the high-earners to leave on free transfers, freeing up significant room in Chelsea’s wage budget.

This summer, Chelsea do not expect a similarly drastic change to the squad but there are several fringe players who are available for transfer.

Romelu Lukaku will be available for £37m once his loan with Roma comes to a close, while Ian Maatsen’s £35m release clause will become active in the summer. Armando Broja was valued at £50m in January but could be sold for closer to the £35m mark at the end of the season.

Trevoh Chalobah is also free to leave Chelsea but the centre-back is waiting for the right move and would prefer to join a club that can offer him European football.

Romelu Lukaku Chelsea

Chelsea’s budget could also be boosted by the sale of midfielder Conor Gallagher. While the 24-year-old is not actively for sale, Chelsea’s policy is to listen to offers for any players in the final two years of their contracts and Gallagher entered the last 18 months of his deal in January. A £60m fee was touted in January but that could drop if there is no progress in negotiations over an extension.

With Chelsea confident of being able to spend even before potential sales are taken into account, 90min understands there are plans to pursue a handful of expensive targets with a £200m-plus spend well within the club’s budget for this summer.

In attack, Napoli’s Victor Osimhen is a key target. The Nigeria international recently signed a new contract with a release clause worth over £100m in order to facilitate a summer exit from Naples.

Ousmane Diomande of Sporting CP is understood to be Chelsea’s preferred defensive target. Contact between the two clubs in January saw Sporting highlight the 20-year-old’s €80m (£69m) release clause, but that stance could soften in the summer.