Head coach Thomas Tuchel would reportedly not stand in Chelsea's way if they wanted to sell Timo Werner and Romelu Lukaku this summer.
The two forwards have endured below-par campaigns, scoring just six goals between them in the Premier League having failed to hold down a regular place.
A further 13 strikes have come in other competitions, something which will not go unnoticed by Tuchel, but it appears that the German's patience with the duo is running out.
According to Football Insider, Chelsea will entertain offers for both players during the next transfer window, despite realistically being unable to recoup anywhere near to the combined £145m which has previously been shelled out on their signatures.
In the case of Lukaku, the Belgian cost £97.5m last year, and it has been claimed that Inter Milan may attempt to put together a loan proposal for their former player.
Meanwhile, Werner would also not be short of interest, even if any interested clubs may not be willing to match the £47.5m that Chelsea paid in 2020.
While both players already find themselves behind Kai Havertz in the pecking order, the report adds that Tuchel would want to use any funds generated to bring in another world-class frontman.