Chelsea owner Roman Abramovich is reportedly planning to make £100m available for Antonio Conte to spend on players during the summer transfer window.
The Blues were quiet in the January market, but attention has already turned to potential recruits for next season.
According to The Mirror, Abramovich will back Conte with funds and the Italian is targeting Celtic forward Moussa Dembele, Southampton defender Virgil van Dijk and Real Madrid attacker Alvaro Morata.
It is believed that Dembele is the manager's main target following reports that Chelsea expressed an interest in signing the £40m-rated Frenchman on transfer deadline day earlier this week.
Conte described the reports as "speculation", indicating that the club were never interested in making a move, but it is believed that the 20-year-old is on the wishlist for the summer.
Dembele would reportedly consider a move to Stamford Bridge, while Celtic are said to be open to a future transfer if the deal is right.
Chelsea are on course to end the season as Premier League champions as they currently have a nine-point lead at the top of the standings.