Chelsea are said to be closing in on a €20million deal that will see highly rated Anderlecht winger Romelu Lukaku move to Stamford Bridge this summer, but are yet to make an offer to secure bookies' favourite Guus Hiddink as their new manager.
Although it would be a major shock if Hiddink, the club's preferred option, did not take over, there is a growing sense that owner Roman Abramovich may be actively considering other options.
The Russian billionaire is also embarking on an overhaul of the club's playing squad, which will start with the arrival of 18-year-old Lukaku, who could quickly be followed by Racing Genk winger Kevin de Bruyne.
The Blues are also said to have renewed interest in Atletico Madrid and Uruguay international defender Diego Godin, who claims to have turned down a January move to Stamford Bridge.
"In January, Atletico received an offer but the transfer did not happen," Godin confirmed.
"They had already sold other players and did not want to weaken the team further then.
"For Chelsea to still be interested in having me is an honour and means I must be playing well."
When asked if he would consider a summer switch to the Blues, Godin continued, "Who would not want to play there? To do so would be a step up."
Another player heavily linked with Chelsea is highly rated Brazilian starlet Neymar. But amidst growing interest in the 19-year-old South American starlet, the Blues are facing an uphill battle to convince him his future would be best served in West London.
The player's agent, Wagner Ribeiro confirmed, "Last year Santos received an offer of £32 million from Chelsea and it was rejected. Now he would not leave for less than £41m.
"Neymar is like Messi. Soon he will be the best in the world because he is a player unlike any other. He is just 19 but all the big clubs are following him."