Abramovich will splash the cash to save Chelsea's season
Chelsea are considering making further moves in the January transfer window, as they attempt to complete negotiations for the arrival of defender David Luiz from Benfica.
Sources close to the club said yesterday talks were continuing concerning other transfer targets, and they would not rule out another player moving to Stamford Bridge during the winter window, which closes at midnight on Monday.
Chelsea have drawn up a list of potential signings, after owner Roman Abramovich made it clear he is prepared to underwrite a partial rebuilding of the team that won the Double last season, before Uefa's Financial Fair Play rules make such lavish spending impossible.
The list is understood to include Ajax right back Gregory van der Wiel, Anderlecht's 17-year-old striker Romelu Lukaku, Chilean winger Alexis Sanchez of Udinese, and Italian midfielder Daniele de Rossi of Roma.
Luiz however remains their main priority, and last night the Premier League champions were still in talks with Benfica over the terms of the Brazilian's proposed move.
Reports from Lisbon suggested the Portuguese champions are not happy with the players Chelsea are offering as makeweights in the deal.
Benfica have told Chelsea they will accept an offer of £21.5m but they will have to include a young player on a permanent move. If the two sides cannot agree on a suitable player, Benfica would insist that Chelsea pay the full amount, which is believed to be £25.6m.