As noted by John Cross of the Mirror, the costly trio could be shifted to allow Jose Mourinho an opportunity at building a less costly, younger side in his own image:
Jose Mourinho will sell David Luiz this summer to help fund a big-money overhaul of Chelsea’s squad.
The Blues also face a battle to keep Eden Hazard with Paris Saint-Germain hoping to seize on the Belgian star’s frustrations at Stamford Bridge.
[...] Fernando Torres is a target for Inter Milan, Demba Ba wants out and Samuel Eto’o is also keen to go after Mourinho’s jibe about his age.
Cross believes Chelsea's recent Champions League semi-final loss to Atletico Madrid "is the signal for a major shake-up" at Stamford Bridge. Although the potential departure of Hazard is likely to be met with an angry reaction by many, Cross' suggestion that Diego Costa "would be the biggest" Chelsea signing of the summer is sure to help make up for this.
Costa could cost in the region of £50 million, despite Rob Beasley of the Sun (subscription required) suggesting he has already agreed to join Chelsea for £32 million, the sum of his release clause.
Hazard's future may be called into question after the Belgian international questioned Mourinho's tactics during the aftermath of Wednesday's European tie, a fixture Costa scored the winner in. Speaking to French television station Canal Plus, Hazard suggested, "Chelsea aren't set up to play football" (via Sky Sports).
He spoke in reference to the side's cautious approach, which saw Mourinho deploy six natural defenders against a well-balanced Atletico side. Hazard has been forced into fulfilling defensive duties this season, and while he appears committed on the pitch, he may be growing frustrated with Mourinho's wary approach.
Arguably Chelsea's greatest performance of the year came during the 1-0 away win over Manchester City on Feb. 3. Hazard played a massive role in patrolling along the entire flank, offering his defence support while also leading counter-attacking breaks. His comments indicate this responsibility is beginning to frustrate.
Alongside Hazard, Cross believes Luiz could drum up around £30 million for Mourinho's cause. He suggests Bayern Munich would be willing to spend such a fee on the centre-back who can also play in central midfield, once again a possibility considering Toni Kroos may be on his way to United, per Matt Lawton and Chris Wheeler of the Daily Mail.
Luiz has made just 22 starts and four substitute appearances across the Premier League and Europe this season, per WhoScored.com, and he has failed to receive Mourinho's full faith, .
Less surprising is the potential transfer of Torres, which feels like it has been on the cards since he arrived at Chelsea in 2011. The Spaniard has never hit his full stride in west London and remains a well-documented footballing enigma due to such a dramatic loss of form.
Atletico are thought to be in with a chance of signing their former striker, while Wayne Veysey of Goal.com indicates Torres "is believed to have been offered, via third parties, to a number of clubs around Europe."
Cross believes money raised from sales could see Chelsea pursue impressive Everton youngsters John Stones and Ross Barkley, as well as Tottenham's Paulinho. Didier Drogba could also return on a free as the club continues to act with UEFA's financial fair play rules in mind.
All the signs point toward a busy summer for Chelsea. Mourinho has built a side with a hard-working, energetic style of play this season without changing the previous squad too much. Should he raise the necessary funds, the Portuguese boss will receive the opportunity to land players he believes will positively impact the cause.
Dropped points against clubs such as Sunderland, Aston Villa and Crystal Palace look set to cost Chelsea this season's Premier League title. Even so, alongside the European semi-final exit, plenty of evidence suggests Mourinho isn't too far from building a winning team.