Graham Potter conceded on Friday that Chelsea will almost certainly have to sell players to rival clubs this summer.

The Blues have the largest squad in the Premier League, but with losses of £120million and the prospect of no European football next season, stars will need to be offloaded in order to comply with Financial Fair Play rules.

Mason Mount and Mateo Kovacic are yet to agree new contracts and are wanted by former boss Thomas Tuchel at Bayern Munich. Hakim Ziyech and Christian Pulisic could be put up for sale, too, with Newcastle keeping tabs on Conor Gallagher.

Liverpool are also keen on Mount and, although Potter wants to keep the England star and Kovacic, it is out of his hands.

‘That is the challenge we have,’ said the Chelsea boss. ‘We have a big squad, a deep squad with a lot of really good players. These things are really complicated because it’s not about my opinion. It’s about the player, the club, lots of things I am not in control of.

Graham Potter admitted Chelsea could be forced into selling high-profile stars this summer

‘All I can do is give my opinion of Mason as a footballer and a person and I have nothing but positive things to say about him.

‘I also have huge respect for Mateo as a person. He plays a role for the team and has been captain as well. But it is between Mateo and the club.

‘It is never an ideal world and you deal with what you have to deal with in the summer and make decisions.

‘You do your business like everyone else does and accept you have to do what is right for this football club and not worry about anyone else.’ The 47-year-old revealed he is in the dark about the future of Romelu Lukaku, who is on loan at Inter Milan and reportedly wants to stay in Italy.

However, Potter said he would like the opportunity to work with the Belgium striker, who cost the Blues a then club-record £97.5million before being offloaded last year after falling out with Tuchel.

‘He needs to finish the season well and then we have a decision to make,’ said Potter.

‘He is someone I like a lot and I admire a lot but it’s something we have to talk about in the summer.’