Chelsea could sell four players to fund deals for Lyon forward Moussa Dembele and RB Leipzig attacker Timo Werner.
Blues manager Frank Lampard wants to revamp his attacking corps this summer, but he must raise cash first due to the financial impact of the coronavirus pandemic.
According to football london, Lampard could recoup £100m if he sells Emerson, Kurt Zouma, Ross Barkley and Michy Batshuayi.
Emerson has been linked with a return to Italy, while Batshuayi is a target for West Ham United.
Zouma and Barkley haven’t been touted for transfers recently, but neither are regular starters under Lampard.