Chelsea chief, Marina Granovskaia, is ready to work with manager Thomas Tuchel to oversee a clearout of at least 13 players this summer.
According to Goal, Olivier Giroud is out of contract at the end of the season, so will leave on a free transfer.
Tammy Abraham could also move on, with Leicester and West Ham two clubs interested in signing the England international.
There are also 11 players who are currently out on loan who will be allowed to leave.
AC Milan have an option to sign Fikayo Tomori for £25million. Ike Ugbo, on loan at Cercle Brugge, is wanted by Watford, Fulham, Monaco and Genk.
PAOK and Napoli have doubts over permanent deals for Baba Rahman and Tiemoue Bakayoko respectively.
Michy Batshuayi has spent this season on loan at Crystal Palace and Ross Barkley at Aston Villa, with both players up for sale.
Centre-back Matt Miazga, right-back Davide Zappacosta, as well as former Premier League winner Victor Moses will all be allowed to leave as well.
Midfielder Danny Drinkwater and winger Kenedy make up the list of 13 players who can move on.