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



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For all the latest reports and transfer rumours, visit our dedicated section here 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 is struggling to impose his footballing philosophy on an ageing and stubborn 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 £34 million, while Dortmund are thought to be unwilling to accept any less than £40m for Gotze.Due to financial issues, however, Porto will reportedly take as little as £20m 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.