Eden Hazard and David Luiz are likely to be part of a summer exodus at Chelsea as Jose Mourinho looks to generate funds through player sales, reports the Daily Mirror.
The Special One is hoping to perform a massive overhaul of his Chelsea team but is being restricted by Uefa's Financial Fair Play regulations, as well as the Premier League's.
In order to be able to spend money, Mourinho will have to make money by selling some of Chelsea major stars and Brazilian defender Luiz is set to be the first out the door.
Barcelona and Bayern Munich both want Luiz, who has failed to convince Mourinho that his erratic playing style can fit into Mourinho's rigid system. Chelsea will hope to get £30m from the sale.
Mourinho is also having to consider selling Hazard, who, despite being Chelsea's standout player this season, is growing increasingly frustrated by the manager's tactics.
Hazard, 23, publically stated that Chelsea's tactics leave him feeling the burden to deliver the goods each week. There are also private reports that he sees Mourinho as a bad manager.
Mourinho will also ask for Thibaut Courtois to return to Stamford Bridge after three years on loan to Atletico Madrid. He will also spend up to £50m bringing Diego Costa to Stamford Bridge.
Fernando Torres, Demba Ba and Samuel Eto'o are all likely to leave while Romelu Lukaku's future is in some doubt. Lukaku wants to try and succeed at Chelsea but knows he and Mourinho may not be able to patch up what has been a turbulent relationship so far.