Chelsea are reportedly looking to offload as many as six players during the summer transfer window.
Since the arrival of co-owners Todd Boehly and Clearlake Capital in May 2022, Chelsea have been proactive in the transfer market, largely purchasing young talent with potential on long-term contracts.
However, such a splurge on new signings has led to the Blues having work to do in order to comply with the Premier League's Profit and Sustainability Rules.
Earlier this month, losses of more than £90m were recorded for the 2022-23 campaign, taking the figure to well in excess of £200m across the last two campaigns.
As a result, Chelsea are under pressure to get their accounts in order ahead of the June 30 deadline, with it being widely reported that sales need to be made before that date.
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Chelsea have officially denied that it will be a struggle to abide by the rules, yet it is evident that their squad will requiring streamlining, particularly if they have plans to make further additions in the summer.
According to the Daily Mail, the likes of Marc Cucurella and Raheem Sterling are among the players who will be made available for transfer.
Although Cucurella has arguably made improvements in his second campaign at Stamford Bridge, the left-back has not lived up to his £62m price tag, and is behind Ben Chilwell and Levi Colwill in the pecking order.
Sterling's numbers during his time at Chelsea are respectable enough - 17 goals and 13 assists coming from 73 appearances - but ineffective displays and squandering big chances has undermined his stint in the capital.
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Trevoh Chalobah - despite his recent reintroduction to the first team after injury - and Armando Broja, who is currently on loan at Fulham, remain obvious candidates to feature on Chelsea's transfer list.
The same applies to Kepa Arrizabalaga and Romelu Lukaku, who have spent 2023-24 on loan at Real Madrid and Roma respectively, and hold ambitions to depart the West Londoners.
As it stands, Real Madrid look highly unlikely to sign Arrizabalaga on a permanent basis unless a compromise can be reached over an asking price, but Lukaku may remain at Stadio Olimpico should Roma earn a return to the Champions League.
Chelsea are also allegedly contemplating whether there are opportunities for clubs in the Saudi Pro League to sign some of their players, which occurred last summer as Edouard Mendy and Kalidou Koulibaly both moved to the Middle East in big-money deals.
