Chelsea duo Gael Kakuta and Oriol Romeu will not be included in the deal which will see Nemanja Matic return to Stamford Bridge, according to the Evening Standard.
Portuguese outfit Benfica were keen on landing the aforementioned duo, who have both enjoyed loan spells during the first few months of the season, however the Stamford Bridge outfit refused their request.
Chelsea will instead pay £21million for the 25-year-old Serbian international.
Matic left Chelsea in 2011 as he was included in the deal that saw Brazilian defender David Luiz seal a move to the Premier League.
The midfielder has gone from strength to strength since becoming a first-team regular at the Estádio da Luz.
Matic was pictured in London last night and is expected to complete a move back to Chelsea on Wednesday.
Chelsea boss Jose Mourinho could hand Matic his debut this weekend against Manchester United if a move is ratified by the Premier League in time for Sunday's clash at Stamford Bridge.