Despite their inconsistent performances since joining Chelsea nearly 18 months ago, Mykhaylo Mudryk and Noni Madueke are not on the selling list. The duo, who were part of the starting line-up in the Blues' 5-0 defeat to Arsenal, have been linked with potential departures.

Todd Boehly and Behdad Eghbali forked out a whopping £120million to sign Mudryk and Madueke as part of their spending spree over the past two years. The former has only managed to net six goals in his 52 appearances for the Blues, while the latter has fared slightly better with seven goals in 39 games.

With the summer transfer window approaching, Chelsea may need to offload some players to comply with the Premier League's profit and sustainability regulations. There have been rumours that Mudryk and Madueke could be among those leaving as the west Londoners look to raise funds.

However, according to journalist Ben Jacobs as quoted by the Express, neither player is set to leave Stamford Bridge in the coming months. The report states that higher-ups at Stamford Bridge believe both players have the potential to significantly improve in the future.

At Shakhtar Donetsk, Mudryk was one of Europe's most highly-rated young talents and the 23-year-old has not lost that ability. Madueke, meanwhile, was also wanted by a host of top clubs while at PSV Eindhoven and has shone for the England under-21s in recent years.

Chelsea would make a loss on both attackers if they were to be sold this year and no club is likely to match the huge fees paid for either. Mudryk was signed in a blockbuster £88m deal, while Madueke returned to England from PSV for £30m.

Instead, Chelsea could move on one or more of their academy graduates as they seek 'pure profit'. A loophole in the Premier League's financial rules mean that the departures of the likes of Conor Gallagher or Armando Broja look good on the club accounts as the fee does not offset expenditure.

Gallagher, who captains the Blues in the absence of Reece James, reportedly has interest from Tottenham and Newcastle. The Express claim Spurs are said to have asked about the possibility of a deal for the midfielder in January, but were told it would set them back £50m.

James himself has been linked with Real Madrid in recent weeks. The wing-back has struggled with injuries over the last two years, limiting his ability to make an impact as part of Mauricio Pochettino's side.

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