Borussia Dortmund have reportedly drawn up a list of eight players who could be sold if they fail to qualify for the Champions League next season.
Jadon Sancho, who is said to be a transfer target for Chelsea head coach Thomas Tuchel, is included in this list - as per Sport Witness - along with striker Erling Haaland and highly-rated midfielder Jude Bellingham.
The latter two have also been linked with moves to Stamford Bridge over the past few weeks, with Haaland is understood to be Tuchel and Chelsea's number one priority in the summer window.
Meanwhile, it was reported late last year that the Blues had identified Bellingham as a potential alternative to West Ham United midfielder Declan Rice.
With Chelsea inactive in terms of incoming players in the January transfer window, mainly due to the £200million plus they spent last summer, they are likely to be busy ahead of the 2021/22 season.
And they've been given a boost regarding at least two of the aforementioned Dortmund trio.
Reports in Germany claim no Champions League football for Dortmund next season means they will face the prospect of losing €75m (£65m) on top of the €26m (£22m) lost from TV revenue.
As a result, it will be inevitable to balance the books by selling their most prized assets which also includes Axel Witsel, Manuel Akanji, Mahmoud Dahoud, Giovanni Reyna, and Raphael Guerreiro.
Furthermore, the report states that Haaland and Bellingham are among the four players considered 'medium-term' departures.
However, it is also claimed that failure to qualify for UEFA's top club competition could force Haaland and Bellingham to rethink their situation at the Signal Iduna Park.
That appears to be the one condition that would allow Chelsea to sign both players this summer.
Dortmund currently sit sixth in the Bundesliga table following a 2-1 defeat against Freiburg last weekend, but are just four points off the final Champions League spot with 14 games remaining.
They can also qualify for the 2021/22 Champions League by winning the competition this year, and face Europa League holders Sevilla over two legs at the round of 16 stage.
With that said, Sancho's departure looks the most likely this summer - regardless of where Dortmund finish.
Although, Manchester United appear to be leading the race after the England international's price-tag was reportedly reduced from €120m (£105m) to €100m (£87m).
