Chelsea will use the funds from Diego Costa's summer exit to bring Romelu Lukaku and Alvaro Morata to the club, according to a report.
The Blues are widely expected to see top-scoring striker Costa depart at the end of the season, as the Spain international was recently the subject of a world-record offer from a Chinese Super League side.
Despite battling to keep him at the club for the remainder of the campaign, The Sun claims that plans are already in motion to replace the former Atletico Madrid man with two new high-profile additions.
Everton ace Lukaku is a long-term target of Chelsea's, having consistently found the net for Everton since leaving Stamford Bridge to recently become the Toffees' all-time leading scorer in the Premier League.
It is claimed that the Blues are ready to capitalise on the striker's uncertain future on Merseyside by making a £60m offer in the summer, while Real Madrid forward Morata - supposedly the subject of a bid last year - is also wanted.
Morata is understood to be available to purchase for £35m, just 12 months on from re-joining Los Blancos from Juventus for £23m.