Chelsea boss Thomas Tuchel has opened up on his club's transfer targets this summer as the Blues close in on signing Inter Milan forward Romelu Lukaku.
The Belgian is set to join Chelsea after telling the Italians he wishes to move this summer.
Speaking after Chelsea's 2-2 pre-season draw with Tottenham, Tuchel explained the situation.
The Germain said: "The board isn't offering players, that's not how it works. We talk to the board about players, have our own opinions, and in the end we target players who in our opinion could make our squad strong, which is quite a challange."
The Blues will not just sign players to fill the squad and now that Tuchel has had the chance to view his players in pre-season, the manager is ready to make some transfer decisions.
Tuchel continued: "There are some players of which we think they can be a good target and improvement in our squad. I will not comment on names as I don't like it when other coaches speak about my players. So hopefully you understand that."
The Chelsea boss was also questioned about the potential signing of Lukaku and responded to the rumours by saying: "I will not talk about players who don't play in my squad. He's a fantastic player but he's an Inter player and I will not talk about him in this situation.
"You can imagine a lot of players want to come and join but we will not talk about that."