Chelsea are prepared to part ways with four home-grown players this summer in order to retain Liverpool and Paris Saint-Germain-linked defender Levi Colwill, according to a report.
The 20-year-old enjoyed a breakthrough season during his loan spell at Brighton & Hove Albion last term, making 22 appearances for the Seagulls, who achieved their best-ever Premier League finish of sixth.
Following three transfer windows marked by significant spending amounting to over £1bn, the Blues must now authorise player sales to adhere to the Premier League's Profit and Sustainability Rules (PSR).
The most effective approach to achieving this is by offloading home-grown talents, as their sales can be recorded as pure profit in the club's financial accounts.
However, while Colwill himself has come through the ranks at Chelsea, Mauricio Pochettino appears determined to keep the highly-rated defender at Stamford Bridge and boost the club's financial reserves through other sales.
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Chelsea to sell four players to keep ahold of Colwill
According to Football Insider, Chelsea are prepared to bid farewell to academy graduates Ian Maatsen, Trevoh Chalobah, Armando Broja and Conor Gallagher to improve their financial standing and keep ahold of Colwill this summer.
Liverpool are believed to have tried to sign Colwill in the winter transfer window and could now return for his services, with Joel Matip looking likely to depart Anfield in the off-season.
The report adds that Maatsen, who is currently enjoying a successful loan spell at Borussia Dortmund in the Bundesliga, has been priced at around £30m by the Blues and is expected to be put up for sale when he returns this summer.
Chalobah has struggled to secure a regular place in Pochettino side, and despite experiencing a failed last-minute transfer to Bayern Munich in the past, he may finally secure a move at the end of this season.
Broja, who is currently on loan with Fulham, is probably the most likely to depart Stamford Bridge this summer; the Albanian forward's tenure in London is expected to conclude once Chelsea secure a new striker.
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Gallagher on Spurs' radar
Despite receiving the armband from Pochettino and making 44 appearances so far this season, Gallagher has been linked with a move in the summer and is a prime target for Tottenham Hotspur.
Colwill is considered one of the brightest prospects to emerge from the Chelsea academy in recent times and signed a contract last year that runs until June 2029.
The 20-year-old has made 27 starts in 32 total appearances for the Blues this season, but he is currently sidelined with a toe injury.
Chelsea are likely to miss out on European competition next season, currently in ninth place in the Premier League, with 47 points after 32 games, 13 points behind Spurs in fifth.