Going to stick with the same formation currently used as very similar to the one Jose Mourinho used at Real Madrid.
Demba Ba - £10m - Whilst the obvious assumption is to sell Fernando Torres, I still feel he can offer more to Chelsea than Demba Ba can in terms of all round play such as pressing the opposition defence and his impact in big games as he showed in the Europa League final. On the other hand Ba has scored some good goals vs Man City and Utd but has shown little next to nothing of anything else and for a club as big as Chelsea that just isn't good enough. We should cash out on him now before his value starts to decrease and he becomes tagged as a "flop". This way we still make a profit.
Michael Essien - £10m - Whilst he remains one of Mourinhos favourite players I would suggest it is best for Chelsea in financial terms to sell Essien this summer. He has had a good season playing for Real Madrid and improved his fitness. I'm sure a club such as Monaco that is looking to splash out would be willing to pay £10m for a solid player with great experience in the major leagues.
Jon Obi Mikel - £15m - Now this is a tough one for many Chelsea fans as he's been part of the side for a long time now and still has many more years in his career to go. Mikel has shown in key games such as the semi final and final of the Champions League last season that he can perform when he wants however this seems to be no more than 2 or 3 games a season and he offers little in the remaining games. Misplacing possession, slowing the team's flow down and I feel we should sell him whilst he can command a good fee.
Marko Marin - £5m - It's fair to say Marko Marin has been unlucky. After impressing in the pre-season tour in the United States he suffered a few injuries and never looked the same since returning. Whilst he seems to have bonded well with his team mates I feel this is another case of sell now and use to funds to replace him with someone who can have a larger impact on the team.
Petr Cech - £20m - Now many Chelsea fans will hate me for saying this but Cech has to go. Having seen Courtois in a lot of matches this season the guy is ready to be Chelsea number 1 why wait any longer? Courtois is going to win the Zamora award this season for most clean sheets in La Liga and he has broken many long standing records at Atletico this season and last. Petr Cech no doubt has been one of if not the greatest goalkeeper our club has seen. I feel we can get a good fee around £20m for him as he still has a long career left as a goalkeeper however if we were to keep him and he gets a serious injury again as we know he has problems during the season with his calves and ankles then his value will decrease dramatically. Courtois is ready to be Chelsea number one for the next 15 seasons.
Loan Players - I'd loan out all existing loaned players out again apart from Courtois who would replace Cech as number 1.
Players Out Total : £60m and a lot freed up in wages.
Marco Van Ginkel - £7m - Van Ginkel is young at only 20, box to box, versatile and all the attributes to become a leading central midfielder in the mould of Frank Lampard or Michael Ballack. He would very cheap due to the good relationship the club has with Vitesse. Van Ginkel is a good passer of the ball, doesn't try to do too much and unlike Mikel he likes to keep the flow going and not take too long on the ball to offload to his team-mates. This would be a much better option than spending a ridiculous fee on Luka Modric in my opinion.
Rapahael Varane - £26m - Rumour is that Varane one of the best young players right now at only 20 years old has a €30m release clause in his contract. At £26m this would be one of the best steals Chelsea has ever pulled off if Varane is willling to join. Mourinho would be a key factor here as he was the one who gave him his chance at Madrid over more established players such as Pepe and Ramos. Therefore he may be willing to leave Madrid and join Mourinho again. Varane can become a key figure in the central defence of Chelsea and lets face it John Terry is starting to decline more and more each season and someone like Varane would fit the bill perfectly both short and long term.
Diego Lopez - £5m - If Cech is to go and Courtois is to be number one then we would need a backup seeing as HIlario and Turnbull are released. Diego Lopez obviously will have the ambition to work with Jose again after the trust he showed in him as he is unlikely to oust Casillas for a 2nd time under a new manager at Real Madrid.
Erik Lamela - £15m - Now the winger/inside forward we've been strongly linked with is Andre Schurrle however if he were to sign his ideal position would be playing left wing and cutting inside to shoot on his right. However this is where I prefer to see Eden Hazard play and would prefer if we signed someone more effective to play on the right wing. Oscar I feel eventually will play a more central role be it in attack or defensive midfield similar to Lampard. Now Lamela fits with our new youth policy but he is having a very impressive season for Roma in Serie A scoring 15 goals in the league from 33 appearances (nearly 1 in 2) which is exception for a 21 year old in his second season in Serie A. Lamela would be perfect for Chelsea as he has explosive dribbling ability similar to Hazard and is also very quick along the ground. A 3 of Hazard- Mata- Lamela behind a striker would be a fantastic prospect.
Mario Gomez - £20m - Gomez has had a tough season at Bayern Munich, being unfairly taken out of the team for Mario Mandzukic in my opinion. Gomez is a real poacher who also had a strong physical presence and aerial threat. 75 goals from 115 appearances in the Bundesliga for Bayern is too good to ignore. Even with barely featuring and having to settle for a sub role this season he has managed 17 goals from 31 appearances which is a solid return however when being the main man he managed 41 goals and 39 goals in the two previous seasons before this one. This is perhaps one of the best scoring rates from a centre forward over the last 5 years. At 27 years old he is a similar age to other linked strikers being Falcao and Cavani but with arguably a better scoring rate in the most up and coming league.
Players IN Total : £73m