Chelsea boss Jose Mourinho is willing to offload all three of his senior strikers this summer and move instead for Atletico Madrid forward Diego Costa.
According to Goal.com, Mourinho has already drawn up a transfer plan for the summer, with a world-class forward, cover at centre-half and a new left-back the club's three priorities.
Atletico ace Costa is the number one target for the club this summer, not Roman Abramovich's first-choice of Radamel Falcao.
Although Costa recently agreed a new contract at the Vicente Calderon, it is believed to include a release clause - thought to be worth £32m - that can be triggered at the end of the season.
And Costa would be the more cost effective option for Chelsea, with Monaco likely to demand more than the £50m they paid for the Colombian international last summer.
A deal to bring Didier Drogba back to Stamford Bridge is also being considered, with the Ivorian potentially a back-up to whichever new striker Mourinho manages to bring in.
To make this all happen, the report claims Mourinho is willing to listen to offers for all three of his senior forwards.
The club hold an option on Eto'o that allows them to cut ties at the end of the season, while there is a number of suitors for Demba Ba.
Fernando Torres could be tougher to shift, with the Spaniard currently one of the top earners at the club and with two years left to run on his deal.
But Inter Milan, recently the subject of a takeover by Erick Thohir, are thought to be interested in a deal if Chelsea are willing to lower their asking price.
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