The Blues hierarchy have already been busy facilitating incomings and outcomings since the end of 2023-24, with four players arriving at Stamford Bridge for a combined total of £54m.
More money, as expected, has been generated through sales, co-owners Todd Boehly and Clearlake Capital bringing in approximately £93m, some of which came through selling homegrown talent.
However, Chelsea remain in a position where they have a heavily-populated squad, meaning that it is inevitable that further exits will follow in due course.
According to The Athletic, there are seven players who the West Londoners are prepared to sell before the end of August.
Lukaku headlines players made available for transfer
Romelu Lukaku - as expected - is the headline name on the list of available players, the 31-year-old having to remain patient for a suitable to arrive for his signature.
Chelsea are said to be open to parting ways with the Belgium international for a fee in the region of £25m, with Napoli a potential destination if Victor Osimhen is sold by the Serie A giants.
Goalkeeper Kepa Arrizabalaga is another obvious choice after his loan spell with Real Madrid. There is just one year left on his contract, while an offer is said to be on the table from the Saudi Pro League.
Meanwhile, the report mentions the much-forgotten Malang Sarr, who spent the last campaign in the wilderness. Having signed the defender on a free transfer, generating any kind of fee will go down as profit with the Premier League's Profit and Sustainability regulations.
That would also be the case if Chelsea can sell academy graduate Armando Broja, whose failure to make an impact during a loan spell with Fulham has effectively ended his chances of being reintegrated back into the senior ranks under new boss Enzo Maresca.
Chelsea open to bids for Chalobah
Broja has spoken openly on his future, admitting that there are proposals from several different leagues, yet the Albania international is yet to make a decision on his next move.
Although Tosin Adarabioyo has effectively replaced Thiago Silva, it remains plausible that Trevoh Chalobah could still leave Chelsea, despite the important role that he played during last season's run-in.
Cesare Casadei and David Datro Fofana - who cost in the region of a combined total of £30m - are also reportedly on the list of available players.
The former is said to be deliberating over whether to fight for his place, aware that he is now playing under a manager who he worked with on loan at Leicester City.
While Fofana made an impact on loan at Burnley and could have been kept as competition for Nicolas Jackson, a departure for the 21-year-old appears more likely than a chance being given to the Ivorian.