Whilst they wait to see if their appeal to the Court of Arbitration for Sport has been a success, Chelsea have supposedly set aside £150m for transfers in the winter window.
It's believed the club are happy with the work Frank Lampard has done so far this season and hope to reward him with spending money.
Their list of targets include players within the Premier League and from across Europe.
According to the Express, Crystal Palace's Wilfried Zaha is a high-priority target for the Blues.
They reportedly ignited their interest during the latter stages of the summer window when Zaha's future was still up in the air.
The Ivorian winger was heavily linked to both Arsenal and Everton, but ended up remaining in South East London.
In addition to bolstering their flanks, Chelsea are believed to want to give Tammy Abraham some competition at the spearhead of their attack.
RB Leipzig's prolific striker Timo Werner has been identified as the ideal solution.
Werner already has 13 goals in all competitions this season and has attracted interest from Manchester United and Liverpool.
However, for all three interested parties, Werner may yet be unattainable in January as Leipzig reportedly remain adamant they won't sell before the summer.
But if a move for Werner should fail, it's thought Lyon's Moussa Dembele will be next on Chelsea's shopping list.
Dembele's 8 goals this season have attracted interest from United as well, perhaps signalling potential for a bidding war.
It's also reported that Chelsea are keeping tabs on long-term target Leicester City left-back Ben Chilwell.
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