Chelsea are preparing a major splash in the summer after selling David Luiz to Paris Saint-Germain for a record fee of £48m, according to the Telegraph.
Jose Mourinho is preparing a move for one of Paul Pogba from Juventus, Paulinho from Tottenham Hotspur or Koke from Atletico Madrid.
All the three players are expected to be available for a fee of more than £30m. This could be financed by Luiz's sale for a record fee which has made him the most expensive defender in the world.
Pogba's brilliant season with Juventus has caught the eye of clubs across Europe and Chelsea who are ready to make a swoop for the Frenchman, with his former club Manchester United also interested.
Paulinho is also a probable target but Tottenham are likely to sell only if Chelsea can make an offer more than double his transfer fee of £17m which the Spurs paid to bring him to White Hart Lane last season.
Mourinho is also in the market for a striker and has made Diego Costa his prime target for the summer.
However, with other strikers reportedly on the market the Portuguese has cooled down on the negotiations and has shifted his attention to his teammate Felipe Luiz to replace Ashley Cole at left-back.
Chelsea's interest in both these players has made negotiations over Koke more difficult, with the La Liga Champions refusing to let go of their prized assets all at one go.
Chelsea missed out on the Premier League title by four points to Manchester City and are looking to reclaim the title next season with elaborate investments into the squad.
Luiz's departure has opened up space for a new defender but Mourinho may look to fill the spot with players from Chelsea's youth setup, namely Tomas Kalas and Nathaniel Chalobah. The Blues have also agreed a deal with Kurt Zouma, who will join the club in the next season.
The Blues have a stable defensive partnership in the form of Gary Cahill and John Terry and Mourinho is looking to bring players to take over from Terry after the defender's contract expires next season.