Chelsea will reportedly target moves for AC Milan goalkeeper Gianluigi Donnarumma, Juventus midfielder Miralem Pjanic and Inter Milan forward Lautaro Martinez during this summer's transfer window.
The Blues are expected to be active ahead of the 2020-21 campaign as a transfer ban meant that head coach Frank Lampard was unable to bring any new players to the club last summer.
According to reports in Italy, Pjanic, who has recently been linked with a move away from Juve, is a £55m target for Chelsea, while Donnarumma is wanted from Milan in a £47m deal.
The Blues are also allegedly willing to spend a further £101m on Inter striker Martinez, although the Argentina international is also believed to be a leading target for Barcelona.
Lampard reportedly wants to bring a new central midfielder and striker to the club this summer, while a goalkeeper would be required if Kepa Arrizabalaga was moved on.
The Spain international has struggled for consistency since arriving from Athletic Bilbao, although it was recently claimed that the stopper is determined to stay and fight for his spot at Stamford Bridge.