Chelsea is set to sell Alvaro Morata to fund a move for 20-year-old attacker Jadon Sancho at the end of the season.
Chelsea is prepared to rival the likes of Manchester United for the signature of Sancho at the end of the season when the transfer window opens but know they have to balance the books in doing so.
The Blues have identified a means to raise cash and they have opted to permanent Morata deal with Atletico Madrid in the summer after both clubs agreed on £48.5m switch to the Spanish capital club.
Chelsea cannot let the opportunity to sign Sancho slips off after they missed out on the opportunity to sign Napoli attacker Dries Mertens on a free transfer, the Belgian forward has reportedly agreed on a deal with Inter Milan.
Sancho is one of the best talents in Europe and his performance and recent form have attracted the likes of Chelsea and Manchester United.
Lyon attacker Moussa Dembele is also considered by Stamford Bridge directors as he could be signed to provide a matched competition for Tammy Abraham ahead of next season.