thumbnail Hello,

Andre Villas-Boas has apparently identified two midfielders and a striker as he prepares to spend big to remodel the team, but Roman Abramovich will expect sales to finance buys

Chelsea manager Andre Villas-Boas has earmarked Napoli striker Edinson Cavani, Dortmund wonderkid Mario Gotze and Porto midfielder Joao Moutinho as his top transfer targets this summer, according to The Times.

Cavani was a revelation for Napoli in Serie A last term and has shone in the Champions League this season, while Gotze is widely rated to be one of the top young talents in world football and Moutinho played a crucial role in Villas-Boas’ success at Porto.

The Portuguese coach has struggled at times to impose his footballing philosophy on an ageing group of players at Stamford Bridge, and reportedly feels the addition of two creative midfielders and a striker will help him transform the team’s style of play.

Chelsea officials believe Napoli could be tempted to part with Cavani for around €40 million. Gotze may be a trickier buy, as the player's agent exclusively revealed to Goal.com in August that his client intends to remain in Dortmund at least until the summer of 2013, and BVB CEO Hans-Joachim Watzke more recently claimed his side would not be tempted by an alleged offer of about €60m from Manchester United.

Due to financial issues, however, Porto will reportedly take as little as €23m for Moutinho – less than half the playmaker’s release clause.

Blues owner Roman Abramovich is thought to have expressed his willingness to back his manager in the summer transfer window, although with the introduction of Financial Fair Play on the horizon, the Russian expects player sales to significantly offset any investment.

How do you stay up to date with football when on the move? With http://m.goal.com – your best source for mobile coverage of the beautiful game.

Related