Transfers Chelsea - £90 million shopping list

Luka Modric, Alexis Sanchez and, above all, Neymar head a list of summer transfer targets drawn up by Chelsea owner Roman Abramovich.

The Russian billionaire has sanctioned a team of advisers, club executives and agents to pursue a number of deals during this transfer window to rebuild the club’s squad.

None of the deals is advanced but inquiries have been made with Chelsea keen to add more youth and creativity as Abramovich sets about reshaping the squad to provide greater support for £50 million January signing Fernando Torres.

There is a feeling at Chelsea that Torres’s problems last season were caused in part by a lack of attacking support from the rest of the team for the striker. The changes are being planned even though the club are yet to appoint a new manager and have been approved by Abramovich.

Guus Hiddink remains likely to take over by the end of this month and he is aware of the targets being pursued by Abramovich, who is taking a more hands-on approach to player recruitment as well as the hiring of a new manager and either a director of football or a chief scout.

Hiddink is on holiday while negotiations continue for his release from the final months of his contract as coach of Turkey, which takes him up to the end of the Euro 2012 qualifying campaign. Hiddink has made it clear he would like to leave but has yet to agree a deal to go to Chelsea.