Marseille plan spending spree
Drogba looks set to complete his transfer early this week, with Jose Mourinho hoping to have his squad settled by the time he sets off for a pre-season tour of America on Wednesday.
The striker would become the most expensive ever purchase from Le Championnat, and l'OM will look to re-invest the fee in both new players and stadium improvements.
"We had to make a choice and it would have been shameful to refuse that amount of transfer money," club chairman Christophe Bouchet told L'Equipe.
"We have a lot of projects and we will invest a lot of that money before August 31.
"We will give between 60 and 85 percent over for transfers and wages.
"We have not yet found a replacement for Drogba - but our fans can rest assured we will find a famous forward.
"It is our priority and we have already drawn up a shortlist that includes Jan Koller, [Zlatan] Ibrahimovic, [Samuel] Eto'o and Peggy Luyindala.
"We will also look to keep our fans happy by enlarging Stade Veledrome and putting a roof on.
"We want it to become one of the most beautiful stadiums, along with Gelsenkirchen, Amsterdam or Newcastle.
"We would look to be ready for 2007 when the Rugby World Cup semi-final will be played here.
"We will also put money into our training headquarters. La Commanderie will be the equal to Manchester United or Milan's training grounds."