Chelsea Transfer Rumours - Who does Abramovich plan to dish-out on?

Chelsea owner Roman Abramovich has many potential transfers in mind despite not having confirmed a manager as yet.

Though the Blues are reluctant to meet the £3.5m asking price, current Turkey coach Guus Hiddink is widely expected to fill the vacant hot-seat at the Bridge. If he does take up the role, the Dutchman will have to oversee a much-needed overhaul of the squad.

According to The Telegraph, Abramovich has decided on three players as key buys for the summer - Neymar, Luka Modric and Alexis Sanchez.

The report goes on to say that Chelsea have already offered £30m for Neymar, with wages of around £70,000 per week. However, the 19-year-old Brazilian starlet is believed to prefer another season at Brazil before moving to Europe.

Chelsea are also believed to be strong in the running to sign Luka Modric and Alexis Sanchez though an official offer has yet to be made. Reportedly, Genk winger Kevin de Bruyne is also on his way to London, though the 19-year-old could be loaned out by the Blues.

Romelu Lukaku is another young Chelsea target, with The Telegraph reporting that the Blues were attempting to finalize a deal to sign him for £17.7 million. However, Belgian newspaper Het Belang van Limburg quoted Lukaku's agent Christophe Henrotay as saying that negotiations hadn't begun yet.

There has not yet been a meeting between Chelsea and Anderlecht, nothing can be concluded. Anderlecht want a lot of money for Lukaku, he costs more than two million you know - it will take more time. With the current state of things, Romelu will resume training on June 24 with Anderlecht, Henrotay said in Het Belang van Limburg.

With Sanchez and Lukaku targeted, it leaves the London side with ample number of forwards including Fernando Torres, Didier Drogba, Nicholas Anelka, Saloman Kalou and Daniel Sturridge. Therefore, it seems likely that at least one of those players could be sold. However, according to a report in The People, Sturridge isn't one of them as the Blues slapped a price tag of £20million on the England Under-21 star, thereby warding off potential suitors.

Elsewhere, Chelsea were handed a boost in the form of Michael Essien who spoke of his intention to stay at the club.

I am looking forward to next season, I want to win back the title and bring the Champions League to Chelsea, Essien was quoted as saying by Skysports.com. So I am not aware of not playing for Chelsea next season.

Former Blues defender Michael Mancienne, however, believes that moving to Hamburg from Chelsea will make him a better player. Though he was highly-rated, he never could make an impression at the Bridge and was loaned out to Wolves and QPR. At 23, he came to the conclusion that his future lay away from London.

He told talkSPORT, I think it'll have a great benefit. It's a new challenge for me and to play for a big team such as Hamburg and to be playing week in, week out. I'm really honored to go there and really looking forward to the challenge.

Chelsea will overhaul their squad, with emphasis being laid on a shift in the average age of the squad. Though they'll be a team in transition next season, they're one of the favorites for the title.