Manchester United are being linked with Chelsea midfielder N’Golo Kante.
Tuttosport says Blues owner Roman Abramovich has splashed out £230million this summer to bring in Timo Werner, Hakim Ziyech, Kai Havertz and Ben Chilwell.
And the sale of Kante would help reduce the deficit.
United Ole Gunnar Solskjaer is ready to make an ambitious bid to land the star.
Kante is under contract for another three years at Stamford Bridge after penning a new deal in November 2018.
The report alleges Chelsea would be willing to accept an offer of just £55m for the 29-year-old.
There was talk earlier in the summer that a move to Inter Milan could be on the cards.