Chelsea's owners are reportedly prepared to cash in on Reece James and Conor Gallagher during the summer transfer window.
On the back of shelling out in excess of £1bn over their first three transfer windows, it is no secret that co-owners Todd Boehly and Clearlake Capital will soon have to make cutbacks.
There have been conflicting reports over the level of sales that are expected, with Chelsea officials said to be comfortable with the situation albeit aware that funds will need to be generated before the next accounting date of June 30.
While out-of-favour players will be sold as soon as possible, Boehly and Clearlake Capital are also keen to part ways with academy graduates in order to bring in pure profit in the eyes of the Premier League's Profit and Sustainability Rules.
Trevoh Chalobah and Armando Broja are obvious examples on that front, with Chalobah not regarded as a first-choice defender and Broja out on loan at Fulham, where Chelsea will reportedly recoup a £4m fee courtesy of the Albania international not being used on a regular basis.
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James and Gallagher viewed as sellable assets
Nevertheless, according to The Sunday Times, there is now a willingness to sell James as well as key midfielder Gallagher.
Potentially parting ways with Gallagher has been a prolonged topic for debate, a consequence of the 24-year-old's contract being due to expire in 2025.
Boehly and Clearlake Capital are naturally concerned about losing the England international for a cut-price fee or free transfer if Gallagher does not depart the club in the summer.
However, James's name had not been expected to feature on the list of players who could be sold, with the right-back being the club captain since being handed the armband by Mauricio Pochettino upon his arrival.
James was handed a new long-term contract until 2028 soon after the new owners took over in 2022, the hope being that he would become a mainstay in the team.
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While James has 11 goals and 21 assists from his 156 appearances in a Chelsea shirt, constant injuries have kept him out of the squad and restricted him to just 451 minutes in all competitions this season.
The England international has been absent since December courtesy of hamstring surgery, and there is currently no public timeframe for his return despite a recent return to training.
Chelsea are said to value James in the region of £60m, with Gallagher at £40m, as they allegedly attempt to boost their coffers with £100m through the two sales.
Is the sale of two homegrown players realistic?
With James and Gallagher each being boyhood fans, they hold little desire to leave Chelsea in the foreseeable future, which puts Chelsea in a predicament.
James is still tied to the club for another four years, while Gallagher may be prepared to see out the remainder of his contract in a bid to earn a fresh deal.
Earlier this week, it was claimed that Boehly may already be anticipating a transfer ban for alleged rule breaches before Roman Abramovich was forced to sell the club, and being unable to replace players of the stature of James and Gallagher would concern the fanbase.
