Antonio Conte is ready to sell Diego Costa at the end of the season but Chelsea are planning to spend £95 million on signing Alvaro Morata and Romelu Lukaku, according to reports.
The Sun claim that Conte has reached an agreement with Michael Emenalo, the club’s technical director, to cash in on the Spain international this summer.
It’s also claimed that Costa is targeting a move to Real Madrid.
Chelsea’s priority is to re-sign Lukaku from Everton and the Premier League leaders are confident that a £60m offer will be enough to land the striker they sold for £28m in 2014.
But Conte also remains keen on Morata after failing to land the striker last summer, and Chelsea are preparing a £35m bid for the 24-year-old.
Morata re-joined Madrid from Juventus last year and has scored eight goals in La Liga this season, despite only starting nine games.
Chelsea are confident that they will be able to offload Costa this summer as the striker attracted strong interest from the Chinese Super League in the January transfer window.
The Premier League leaders rejected a £90m offer from Tianjin Quanjian but the Chinese club could return with another bid at the end of the season.