Mauricio Pochettino will press ahead with a clear out of the Chelsea squad following his appointment, with Pierre-Emerick Aubameyang set to be one of the first players to leave.
Aubameyang has been given the green light to find a new club, and the 33-year-old has interest from serval teams in Saudi Arabia.
In order to offload Aubameyang, Chelsea are prepared to accept a nominal fee and take a loss on the £12million they paid for him less than a year ago. Aubameyang has endured a difficult season and is open to a return to Barcelona, while Atletico Madrid and AC Milan are also interested in him.
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The 33-year-old scored just three goals in 21 appearances this season. He did not feature in the club’s final five games of the campaign after he made just nine touches of the ball, four of which were from the kick-offs, and was hauled off at half-time during a 3-1 defeat at his former club Arsenal on May 2.
Chelsea are under pressure to sell players before June 30 so the sales can be included in their financial accounts for 2022-23 and ensure they continue to stay in line with Financial Fair Play rules.
The Blues need to balance the books after spending more than £600million this season — and they could sell up to 12 players. Edouard Mendy, Christian Pulisic, Ruben Loftus-Cheek and Hakim Ziyech are free to leave, while Mateo Kovacic, Marc Cucurella and Kai Havertz could also be sold.
Pochettino cannot officially start work until July 1, but he will advise on player sales, alongside co-sporting directors Paul Winstanley and Laurence Stewart.
Milan are in talks with Loftus-Cheek, but his £150,000-a-week wages could represent a stumbling block over a potential move.
Kovacic has interest from Manchester City, while Cucurella is wanted by Atletico.
Mason Mount is a target for Manchester United, Liverpool and Arsenal, and looks set to leave Chelsea amid a contract stand-off.
Cesar Azpilicueta could also depart after more than a decade at Chelsea, who are particularly open to offers for most of their older players.
