Chelsea reportedly intend to stockpile a number of big-money signings this summer amid fears that they will be hit by a transfer ban next year.
The Blues confirmed on Friday that they will appeal FIFA's decision to hit them with a two-window suspension in relation to illegally recruiting 29 players.
Should the Premier League side get their way and FIFA delays the ban until January 2020, or overturn the decision entirely, it is claimed that they will spend over £200m on new talent.
Inter Milan striker Mauro Icardi, valued at around £96m, has been tipped to join, while out-of-favour Real Madrid playmaker Isco, Porto full-back Alex Telles and Kalidou Koulibaly of Napoli are all also on their list of targets.
A few players could make way to balance the books, the report suggests, with Bayern Munich willing to pay over £30m for Callum Hudson-Odoi.