Chelsea are open to selling Willian to Barcelona to help fund their own summer transfer business.

The Blues are in talks to sign Russia’s £27million World Cup midfielder Aleksandr Golovin, Juventus defender Daniele Rugani and Roma goalkeeper Alisson Becker.

As has been the case in recent years, Chelsea will balance any signings with sales. Alisson will only be signed if Thibaut Courtois joins Real or Atletico Madrid, while David Luiz could be heading out to make way for Rugani.

Chelsea want to sell Danny Drinkwater for over £30m, but they would also be prepared to cash in on Willian if Barca can get near to their £60m valuation.

Manchester United are also interested in Willian, but Chelsea would prefer to sell the Brazilian to Barca unless they could get Anthony Martial from the Old Trafford club.

Russia playmaker Aleksandr Golovin is a target for Chelsea credit: Getty Images

Aged 29, Willian’s contract has two years left to run and this may well be the last summer in which Chelsea are in a position to demand big money for him.

Willian is a popular character at Chelsea and is a highly valued player, despite the fact he fell out of favour with head coach Antonio Conte.

Celebrating Chelsea’s FA Cup victory over Manchester United, Willian posted a picture of himself and his victorious team-mates on social media, but covered Conte with emojis.

Willian is unlikely to feature for Chelsea if Conte stays at the club, but the Italian is still expected to be replaced by Maurizio Sarri.

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Sarri has told Dries Mertens, who plays in Willian’s position on the right for Belgium, that he will try to take him from Napoli to whichever club he joins.

But it is not clear whether Napoli would allow his sale, or whether Chelsea would sanction a big-money move for the 31-year-old who Conte twice previously put forwards as a transfer target.

Chelsea may well prefer to bid for long-term target Christian Pulisic, who plays for Borussia Dortmund and is also interesting Tottenham Hotspur.