Chelsea are all but resigned to losing Eden Hazard to Real Madrid this summer.

The Blues have so far failed in persuading the Belgian to extend his contract beyond the one year he has left at Stamford Bridge, though it’s not for the want of trying.

Fresh terms worth £300,000-a-week are thought to be on the table, which - if Hazard signed - would make him the highest-paid player Chelsea have ever had.

However, with the situation still up in the air, all signs point to the Europa League final against Arsenal being his last match for the west London club.

While there were doubts Chelsea would let Hazard go with a two-window transfer ban looming, those now appear to be allayed.

If the 28-year-old does link up with his idol Zinedine Zidane at Real Madrid during the off-season, he will do so with the blessing of everyone at the club.

Hazard has given seven years of first-rate service to the Blues, winning two Premier League titles, the Europa League and the FA Cup along the way.

It might be difficult for fans to see their team walk onto the pitch without him on the opening weekend of next season, but his departure will also have a positive effect.

According to the Daily Mail, Chelsea would prefer selling Hazard this summer with a view to easing the burden of their Financial Fair Play obligations.

The Blues are understood to be holding out for an offer of £87 million - arguably just compensation for one of the best players in the world despite him being available for free this time next year.

Such an amount would go a long way towards balancing the books, though it falls well short of covering all transfer expenditure under Maurizio Sarri.

Since the Italian arrived 12 months ago, Chelsea have bought Jorginho for £56 million, Kepa Arrizabalaga for £74 million and Christian Pulisic for £57 million.

They also forked out an £8.1 million loan fee for Gonzalo Higuain - who will likely return to Juventus at the end of the season.

Meanwhile, David Luiz was tied down until 2021 earlier this month, breaking the club policy of never offering a player over 30-years-old a deal longer than one year.

A year-long extension clause in Olivier Giroud’s contract is expected to be triggered, too.

So, even if selling Hazard would help Chelsea meet FFP regulations, are they really spending the money wisely?