Pochettino has already largely agreed on plans to sign a striker and a goalkeeper in the first phase of his Stamford Bridge reconstruction project.
Chelsea could also sign a physical central midfielder to play alongside record-breaking British signing Enzo Fernandez, but player sales will also be crucial for the club in this crucial summer.
A 32-man squad that has eroded its season is in dire need of downsizing.
A new No9. Chelsea have only 38 Premier League goals this season and signing a top striker is essential.
Napoli striker Victor Osimhen has been arguably the best striker in Europe this season behind Erling Haaland and appears primed for the Premier League.
But Napoli are expected to ask in excess of £100m for Osimhen and alternative options are being considered.
Romelu Lukaku is expected to return to Chelsea from his loan spell at Inter Milan and Pochettino has hinted he is ready to work with the £97.5million striker, although talks about his future are on hold until after the Champions League final lay.
Chelsea will be given a boost forward with the expected arrival of joint Bundesliga Golden Boot Christopher Nkunku from RB Leipzig.
What else do you need
Chelsea are open to the sale of Kepa Arrizabalaga or Edouard Mendy and are looking for a new goalkeeper.
Player sacking will also be a priority after Todd Boehly and Clearlake spent £600million last summer.
However, depending on player sales, the Blues could also sign a midfielder. Declan Rice is a target despite Arsenal being favorites to sign the West Ham captain. Chelsea want to sign Manuel Ugarte from Sporting Lisbon.
Should a move from Osimhen prove beyond Chelsea, they have other targets, including Inter’s Lautaro Martinez and Atalanta’s Rasmus Hojlund.
The Blues have alternatives to Rice including Ugarte, Brighton’s Moises Caicedo, Southampton’s Romeo Lavia and Borussia Mönchengladbach’s Manu Kone.
In the search for a new goalkeeper, preliminary talks have been held on Brentford’s David Raya, Inter’s Andre Onana and Borussia Dortmund’s Gregor Kobel.
Where to start Mason Mount is set to leave Chelsea soon, while N’Golo Kante is yet to agree on a new contract and faces an uncertain future.
Mendy, Pierre-Emerick Aubameyang, Christian Pulisic, Ruben Loftus-Cheek and Hakim Ziyech can all go, while Mateo Kovacic and Kai Havertz could also go. Loaned Joao Felix will return to Atlético Madrid.
There is a feeling that Chelsea may seek to capitalize on homegrown stars to avoid violating Financial Fair Play (FFP) regulations and Conor Gallagher and Levi Colwill are facing talks over their future.
https://www.standard.co.uk/sport/football/chelsea-fc-transfer-news-ugarte-osimhen-b1084608.html Chelsea transfer guide: Firepower is essential as the Blues seek Mauricio Pochettino’s signing