The Blues are considering possible signings to improve their frontline but want to trim numbers before doing so
Chelsea are among clubs interested in RB Leipzig forward Christopher Nkunku, who won the Bundesliga Player of the Year.
The 24-year-old is in contract negotiations with the DFB-Pokal winners but the Blues believe they are able to disrupt the talks and take advantage.
Real Madrid are also monitoring the situation, although are reportedly prioritising the signing of Monaco midfielder Aurelien Tchouameni, who is also a Blues target.
What needs to happen for the Blues to sign an attacker?
They need to sell first with limited minutes given to frontline players Christian Pulisic, Timo Werner and Hakim Ziyech this season leaving them frustrated.
Romelu Lukaku hasn't hit the heights that many expected despite him ending the season as the club's top scorer on 15 goals.
The problem is all four forwards are expensive for buying clubs when transfer fees and wages are considered, leaving only big English clubs and top Champions League sides able to buy them.
Borussia Dortmund have been interested in signing Werner but appear to have gone cold on a deal over cost.
Currently, the Germany international is the Blues's fourth-highest paid player on around £275,000-a-week.
The Blues are able to cash in on Armando Broja, who is a hot asset targeted by West Ham, Newcastle, Southampton, Inter, AC Milan and Napoli.
The 20-year-old is seen as an exciting prospect and £25m ($31m) could start the conversation over a possible transfer. However, Thomas Tuchel is currently wanting to see the Albania international in pre-season before making such a decision.
The situation around signing an attacker could change quickly with Robert Lewandowski admired at Stamford Bridge. In recent days, Paris Saint-Germain have also communicated their openness to selling Neymar.
What will Chelsea do this summer?
The priority is clear and it is to sign a central defender. Jules Kounde is the main target with Sevilla open to selling him for the right price and Chelsea having already turned the defender's head with personal terms verbally agreed.
It requires the new owners to come in and confirm where the goalposts are to Tuchel and the senior staff in west London, but their intention is to hit the ground running over what the manager calls "a rebuild".
"We will have the chance to act and make up, because the disadvantage in terms of timing for the rebuild is big," Tuchel said after the final game of the season.
"We have to be fast and smart. The disadvantage grows every day, of course, while the two top teams [Liverpool and Man City] improve their teams, and have very clear teams on which they build.
"It's a kind of rebuild for us and makes things even more challenging."
There's further interest in signing another defender with Leipzig's Josko Gvardiol, PSG's Presnel Kimpembe and Atletico Madrid's Jose Gimenez among the targets.
West Ham's Declan Rice also has plenty of admirers at the club where he spent a sizable portion of his youth career.