Chelsea are interested in Inter Milan's Romelu Lukaku and Borussia Dortmund's Erling Haaland as the club plan to invest in the playing squad again this summer.
The Champions League winners are keen to bring Belgium forward Lukaku back to Stamford Bridge, with the 28-year-old likely to leave Serie A champions Inter Milan.
Inter need to raise funds due to financial concerns and are looking for a fee in the region of £100m for their top goalscorer last season.
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Borussia Dortmund's Haaland is also being considered. The Norwegian is under contract at the Bundesliga side until 2024 but has a reported €75m (£66m) release clause, which comes into effect in the summer of 2022.
The player's representatives - agent Mino Raiola and father Alf Inge - visited Barcelona and Madrid for talks in April, while he has also been linked with Manchester City and Manchester United.
Raiola acknowledged Dortmund do not want to sell the striker, who scored 41 goals in 41 games this season, and Haaland himself has suggested he could stay beyond the summer.
Tuchel, Silva to be rewarded for CL triumph
Thomas Tuchel is set to sign a new, long-term contract at Chelsea following Saturday's Champions League win.
The German's current contract has the option for an extension but the former Dortmund head coach will instead be rewarded with a new deal following his immediate success at Stamford Bridge since replacing Frank Lampard in January.
Tuchel admitted following his first meeting with Chelsea owner Roman Abramovich on the pitch at the Estadio do Dragao on Saturday, that a new contract could be in the offing.
Thiago Silva will also return to Chelsea for next season with the option for a second year being taken up by the club, on the back of an influential 12 months since arriving from Paris Saint-Germain on a free transfer last summer.
Giroud, Abraham, Palmieri set for exit
Olivier Giroud is one of the players likely to leave Chelsea this summer as they overhaul their squad. The France striker is close to agreeing a move to AC Milan.
He could be followed out of Stamford Bridge by fellow striker Tammy Abraham and defender Emerson Palmieri.
Abraham, who has two years left on his current contract, was not named in the matchday squad for the Champions League final.