Six Englishmen, three academy products and the most expensive goalkeeper in history: The TEN players Chelsea are willing to sell to balance the books after another spending spree

At the time of writing, Chelsea have already signed 12 new players this summer with seven exiting Stamford Bridge. But the Blues are not yet finished in the transfer market, not even close.

Chelsea's most expensive deal of the summer so far was completed on Sunday when Pedro Neto arrived from Wolves for £54million.

That took Chelsea's summer spending beyond £160m. The sales of Ian Maatsen, Hakim Ziyech, Omari Hutchinson and Lewis Hall have seen the London outfit recoup just over half that figure.

However, desperate to balance the books and avoid a potential PSR penalty, Chelsea's free-spending American owners are keen to raise another £200m through player sales before the window closes on August 30.

So, who might be sold and where might they go? Mail Sport takes a look at the candidates below.

Chelsea co-owner Todd Boehly has been very busy in the transfer market and is not done yet

Conor Gallagher

Estimated sale value: £33.7m 

Conor Gallagher captained Chelsea last season and was one of their better players.

But he only has a year left on his contract and, because he is a homegrown player, his sale can be recorded as pure profit.

Therefore, Chelsea have been pushing to get Gallagher out the door this summer.

He had looked set for a move to Atletico Madrid until the deal hit the rocks, and he is now training with the 'bomb squad' - the club's Under 21s and discards.

Ben Chilwell 

Estimated sale value: £20m 

Ben Chilwell cost Chelsea £50m when he arrived from Leicester in 2020 but his stock has plummeted since then.

So much so that Chelsea could be willing to move him on for around £20m this summer. 

Chilwell was widely criticised by a section of the Blues fanbase last season and currently finds himself firmly on the periphery of manager Enzo Maresca's first-team plans.

Romelu Lukaku 

Estimated sale value: £20m

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Yes, he is still a Chelsea player. Romelu Lukaku's last appearance for the club came back in May 2022 - four managers ago - before he made it clear he wanted to be elsewhere.

The 31-year-old striker - who has been loaned out to Inter Milan and Roma in the past two seasons -  is under contract at Stamford Bridge until June 2026 but his relationship with the club is so bad that he is unlikely to ever don the famous Blue shirt again.

On his day, Lukaku is one of the best strikers in the world - and has scored a remarkable 85 goals in 119 senior international appearances for Belgium.

But Chelsea are in a weak selling position and may be willing to accept a modest transfer fee in the region of £20m. The player wants to join Napoli.

Trevoh Chalobah

Estimated sale value: £25m 

Trevoh Chalobah, 25, has been at Chelsea since 2007 when he joined the club's youth team at the age of eight.

But he has been banned from the first-team training facilities at Cobham this summer, as the club try to force him out.

Aston Villa and Crystal Palace are said to be interested in the 25-year-old, who recently took to Instagram to express his unhappiness at how Chelsea have treated him.

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Raheem Sterling

Estimated sale value: £30m

Former Liverpool and Manchester City forward Raheem Sterling featured in 31 of Chelsea's 38 Premier League games last season, scoring eight goals.

But the club could be convinced to move him on if a suitable offer comes in, considering he is earning around £300,000 a week.

However, no such offer has yet been made for the 29-year-old, despite tentative interest from Juventus. 

Sterling arrived at Stamford Bridge in a £50m transfer from City in July 2022. He has won only five England caps since then, having represented the Three Lions on 77 occasions prior to joining the Blues.

Carney Chukwuemeka 

Estimated sale value: £30m

Chelsea signed Carney Chukwuemeka from Aston Villa two years ago for £20m after seeing off competition from Borussia Dortmund.

The 20-year-old has made 27 appearances since then but is not yet a first-team regular.

An offer in the region of £30m could prove tempting and Crystal Palace are keen on the England youth international.

Noni Madueke 

Estimated sale value: £30m 

Noni Madueke has been linked with Newcastle in recent days.

The 22-year-old winger, who joined Chelsea from PSV in January 2023, ended last season as one of Mauricio Pochettino's key players.

But a well-sized offer following a change of manager could result in Madueke moving again.

David Datro Fofana 

Estimated sale value: £15m

David Datro Fofana joined Chelsea from Molde in January last year for around £8m.

He played four times for the Blues before spending last season on loan at Union Berlin and then Burnley. 

The Ivorian striker is still only 21 and could yet develop into a fine player but do not be surprised if Chelsea seize their chance to sell him for a tidy profit this summer, with Leicester among the clubs interested in buying.

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Kepa Arrizabalaga 

Estimated sale value: £10m

Kepa Arrizabalaga holds the record as the most expensive goalkeeper of all time, having joined Chelsea from Athletic Bilbao for a whopping £72m in 2018.

The 29-year-old is no longer the No 1 at Stamford Bridge though and could depart for a heavy discount this summer.

Robert Sanchez and Djordje Petrovic took turns in goal for Chelsea last season.

But they will now face further competition from Danish stopper Filip Jorgensen following his recent £21m arrival from Villarreal.

Armando Broja 

Estimated sale value: £10m

Armando Broja is another Chelsea player who has effectively been frozen out by being excluded from the first-team circle.

The 22-year-old Albania forward has scored two goals in 26 Premier League appearances for Chelsea, as well as six in 40 during loan spells at Southampton and Fulham.

Stuttgart and Wolves both like the look of Broja and it is very unlikely that he will still be a Chelsea player this time next month.