Chelsea are reportedly set to launch a mass clear-out of their squad by June 30.
The Blues have spent big since Todd Boehly and Clearlake Capital became owners of the West London club last summer.
Over the last two transfer windows, Chelsea have spent over £600m on strengthening their squad, including setting a British transfer record of £107 million to sign Enzo Fernandez from Benfica in January.
Due to Chelsea's lavish spending in the transfer market, the Stamford Bridge hierarchy are planning to offload players as they look to meet Financial Fair Play regulations.
According to the Evening Standard, Chelsea are under pressure to sell several members of their squad by June 30.
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The report claims that the Blues need to sell players by the June deadline so the deals can be included in the financial accounts for 2022-23, which would help them meet Financial Fair Play rules.
Chelsea are also keen to reduce the size of their squad, which has proven to be a factor behind their struggles this season.
Christian Pulisic, Hakim Ziyech, Romelu Lukaku and Pierre-Emerick Auabmeyang are all expected to be heading through the exit door.
The Blues may also be open to offers for defender Kalidou Koulibaly, who could depart just a year after joining the club from Napoli.
Chelsea will consider selling academy products like Ruben Loftus-Cheek and Conor Gallagher, as any sale would represent pure profit.
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With the Blues hoping to make quick sales, rival clubs are aware that they will be in a strong negotiating position as the June deadline gets closer.
Talks have already begun with clubs about offloading players in the summer, with Brighton owner Tony Bloom, Barcelona Sporting Director Mateu Alemany and directors from Sporting Lisbon all in attendance at Stamford Bridge on Tuesday to watch Chelsea's Champions League clash with Real Madrid.
Super-agent Jorge Mendes was also present at Stamford Bridge, while Real Madrid president Florentino Perez was there to watch his side in action.
The Blues are also continuing their search for a permanent manager, with Julian Nagelsmann and Mauricio Pochettino believed to be among the contenders.