Chelsea is set to sell nine players in a bid to raise £200 million and avoid a Profit and Sustainability Rules (PSR) penalty. The club has already spent over £1.2 billion under Todd Boehly's ownership and is under scrutiny for potential financial breaches. Key players like Conor Gallagher and Ben Chilwell are on the chopping block, with Gallagher's move to Atletico Madrid falling through. Despite signing 12 new players, including Pedro Neto for £54 million, Chelsea needs to offload more to balance the books. The club's management insists they are compliant with PSR for the current and next seasons. Interest in players like Romelu Lukaku, who wants to join Napoli, and Joao Felix, who may return after a failed deal for Samu Omorodion, remains high.