Chelsea could be about to make a huge loss on a record signing in the coming transfer windows by selling him for PS63m less than what they initially paid.

Over PS1bn has been spent by Chelsea in the last three transfer windows, with players such as Mason Mount, Kai Havertz and Mateo Kovacic all leaving the club to fund more signings.

While many of those sales have yielded significant fees - over PS230m in total - Chelsea are prepared to let one player leave for a massive loss.

Chelsea signed Kepa from Athletic Bilbao for PS72m in 2018, a transfer record for a goalkeeper. While he did win the Europa League in his first season at the club, it hasn't quite worked out for the 29-year-old at Stamford Bridge.

Veteran shot-stopper Willy Caballero replaced him in the starting line-up under Frank Lampard, before the Blues signed Edouard Mendy to come in as the No.1. Both Mendy and Arrizabalaga left this summer, however, with the latter heading to Real Madrid to fill in for the injured Thibaut Courtois.

Despite that significant loss, under the ownership of Todd Boehly and Clearlake Captial, Chelsea have been willing to let players leave the club in order to finance new, younger signings. Robert Sanchez is the club's goalkeeper now, with Mauricio Pochettino still happy with the Spaniard despite his error against Arsenal on Saturday.

"We are so happy with him," Pochettino said. "Of course he is disappointed and upset with his decision but mistakes happen in football.

More Chelsea stories Chelsea are reportedly seeking a PS500 million loan in order to continue buying players, despite an outlay of around PS1 billion over the past year.

And Blues manager Mauricio Pochettino has revealed that the west London club have "already started to work" on January signings.

Bringing in a striker is understood to be a priority and Napoli's Victor Osimhen is one potential target, with the Nigerian's future in Italy up in the air after he was bizarrely mocked by his own club on social media recently.