Chelsea owner Roman Abramovich has already splashed the cash for Oscar, Eden Hazard and Marko Marin. Chief executive Ron Gourlay said their spending spree is not over as the owner looks to rebuild the squad and transform the club into a global superpower.
The main concern for Roberto Di Matteo would be the replacement of Didier Drogba who joined Chinese side Shanghai Shenhua. Chelsea have been targeting Edinson Cavani from Napoli and Athletico Madrid's Radamel Falcao.
But Napoli have slapped a ridiculous fee worth £100m for Cavani while Chelsea are ready put up a £35m for the Uruguayan hitman. While reports suggested that Chelsea were lining-up a mammoth £50m offer for Colombian star Falcao.
Apart from their mega signings recently, the Blues have set their sights on Marseille right-back Cesar Azpilicueta. The Spanish international will cost £7m and will be a direct replacement for Jose Bosingwa who left the club as a free agent last season.
Chelsea are also eyeing Wigan's Victor Moses, but the Latics have rejected three bids in the region of £7m. However, Chelsea are ready to up their bid to £10m.
Fernando Torres, who joined Chelsea from Liverpool in a record-breaking transfer fee worth £50m, has shown signs of improvement with his nation's triumphant campaign at Euro 2012. But the Blues aim to match Premier League champions Manchester City and hope they can win the title in the coming season.
Chelsea have been criticised for their style of play often being termed as 'negative' or in other words being too defensive. But with many signings this summer, especially wingers and playmakers, the European Champions are set to transform into a more attacking side.