Chelsea will reportedly use the money raised from Mario Pasalic's sale to Atalanta BC to fund moves for Ben Chilwell and Kai Havertz.
Pasalic's loan stint with Italian side Atalanta was officially made permanent on Monday for a reported fee of €15m (£13.6m).
According to the Evening Standard, Chelsea will reinvest the small profit made on the midfielder in their double pursuit of Chilwell and Havertz.
Leicester City left-back Chilwell could cost a record amount for a defender, while Bayer Leverkusen forward Havertz is also valued in the £90m region by the Bundesliga club.
The Blues are said to be prepared to go all out for one or both of the players, having already snapped up Hakim Ziyech and Timo Werner ahead of next season.
Chelsea are fourth in the Premier League with eight games to play this season.
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