It's true they are top of player sales? That + WCC win is about £300M And Ithey don't even have a shirt sponsor?!
I'm not sure they are all over player sales. Paying Man United a fee not to sign Sancho, letting Sterling and Chilwell run down their contracts etc It's just creative accounting really. Transfermarkt has their squad down for 40 players currently
They still are though. Particularly for players who they've never really used.
Humphries, Petrovic, Hall, Maatsen, Hutchison, Angelo and Casadei can't have more than a dozen appearances for Chelsea between them yet that's about £200m in sales in the last two years.
Edit - and none of them to Strasbourg. Add them in and you find another £50m or so.