Chelsea manager Thomas Tuchel has set his sights on bringing Borussia Dortmund pair Erling Haaland and Jadon Sancho to Stamford Bridge in the summer.
Dortmund have been hit hard by the financial implications of the COVID-19 pandemic and need to trim their wage bill this summer, more so if they fail to seal a top-four finish in the Bundesliga this campaign.
Recent reports have suggested that the German outfit could be forced to let go of some of their most priced assets in the summer, including Haaland and Sancho, both of whom have been linked with a summer switch to Chelsea in recent months.
According to Sunday World, Tuchel has made the Dortmund pair his top two targets heading into the transfer window as he plans a major overhaul in a bid to make his side title-challengers next season.
It was previously reported that Chelsea owner Roman Abramovich has 'promised' Tuchel that he will try to bring Haaland to Stamford Bridge in the summer if the German guides his side to a top four finish in the Premier League this season.
The 20-year-old has been heavily linked with a move away from Germany in recent months following his goal-scoring exploits over the past two seasons, wherein he's racked up 43 goals in as many appearances across all competitions for Dortmund.
The Norwegian forward is very highly rated at the west London outfit and is viewed as the man to lead to the line for the Blues in the coming years under Tuchel. The board have begun identifying centre-forward options to target in the summer, and Haaland is 'admired' by the club's recruitment staff.
Sancho, who has failed to replicate the form he's shown over the past few campaigns, is highly expected to leave Dortmund this summer should the club fail to secure Champions League qualification for next season, potentially facing another €75 million [£65 million] in losses.
The England international was heavily linked with a switch to United last summer, but a move failed to materialise as the Red Devils failed to match the German outfit's €123 million [£106 million] valuation of the 20-year-old, owing to the financial restraints of the COVID-19 pandemic.
However, Dortmund have been forced to reconsider their asking price for Sancho as they stare at losses worth €75 million [£65 million] and could be willing to let Sancho leave in the summer should a club match their €100 million [£87 million] valuation of the winger.