Romelu Lukaku (£29m)
It is somewhat surprising that Lukaku remains on the books of Chelsea given that he has no intention of playing for the club again. The Belgium international has admirers in Italy and Saudi Arabia, and a sale could ease a significant strain on the Blues’ finances.
Armando Broja (£23m)
Another player who would represent pure profit if sold is Broja. Chelsea were desperate to offload the striker in January but couldn’t strike a permanent agreement with Fulham or Wolves, though further negotiations at the end of the campaign may not be off the table.
Kepa (£17m)
Goalkeeper Kepa no longer appears to have a future at Chelsea, though his loan stint at Real Madrid has not helped his parent club stir up interest in securing his services. A cut-price departure would raise much-needed funds and ensure that his significant wages are not an issue for another campaign.
Hakim Ziyech (£10m)
Ziyech has come close to leaving Chelsea on several occasions previously, and the summer transfer window presents the perfect opportunity to cut ties with the Moroccan international once and for all.