Chelsea are reportedly under investigation for alleged secret payments surrounding the transfers of Willian and Samuel Eto'o.
The Premier League are currently investigating secret payments made by Chelsea to offshore companies between 2012 and 2019.
Payments were uncovered by Todd Boehly's Clearlake Capital consortium when they were in the process of buying the club from Roman Abramovich in 2022.
After completing the takeover, the new Chelsea ownership reported their discovery to the Football Association, Premier League and UEFA.
According to The Times, the Premier League are looking into transfers involving Willian and Eto'o as part of their investigation.
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Chelsea signed Willian for £30m from Russian side Anzhi Makhachkala in August 2013, while Eto'o joined on a free transfer from the same club the day after the Brazilian's arrival.
In addition to any transfer fee, financial records reportedly indicate that separate payments may have been made to "Russian entities".
The report claims that one alleged payment to a player's family is also being looked at by the Premier League.
In response, Chelsea said in a statement: "These allegations pre-date the club's current ownership. They concern entities that were allegedly controlled by the club's former owner and do not relate to any individual who is presently at the club.
"Chelsea FC's ownership group completed its purchase of the club on May 30, 2022. During a thorough due diligence process prior to completion of the purchase, the ownership group became aware of potentially incomplete financial reporting concerning historical transactions during the club's previous ownership.
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"Immediately following the completion of the purchase, the club proactively self-reported these matters to all applicable football regulators.
"In accordance with the club's ownership group's core principles of full compliance and transparency, the club has proactively assisted the applicable regulators with their investigations and will continue to do so."
Although any alleged breaches took place under Abramovich's ownership, Chelsea could still face sanctions, including heavy fines and points deductions.
Willian, who currently plays for Fulham, went on to spend seven years at Stamford Bridge, scoring 63 goals in 339 appearances.
Eto'o, meanwhile, spent just one season in West London, netting 12 times in 35 appearances, before going on to join fellow Premier League club Everton.