Chelsea have reportedly listed Real Madrid duo Cristiano Ronaldo and Gonzalo Higuain as their top transfer targets this summer.
Blues owner Roman Abramovich is thought to be keen on luring the pair to Stamford Bridge and is believed to be prepared to spend £80m to get them to London.
While there is yet to be any contact between the two clubs, it is understood that if a deal for the players fails to come to fruition, Abramovich has targeted Napoli's Edinson Cavani and Ezequiel Lavezzi as possible replacements, according to The Telegraph.
Reports have suggested that any potential signings will depend on who becomes the new Chelsea manager, with Jose Mourinho and Pep Guardiola being touted as possible candidates.
The former English champions are also thought to be willing to sell the likes of Didier Drogba, Florent Malouda and Daniel Sturridge at the end of the season.
