Chelsea boss Antonio Conte has compiled an eight-man shopping list worth £330m
Should Conte land the £140m trio - bringing his total summer spending to £172m - he will feel he has a squad ready for the season ahead.
But the workaholic former Juventus boss has identified back-up options in case his top targets can't be signed.
Roma's £32m centre-back Kostas Manolas is a cheaper alternative to Koulibaly.
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Conte originally wanted Manolas' team-mate Radja Nainggolan - valued at £36m - at Chelsea, but he is proving difficult to land.
Axel Witsel, the £30m Zenit Saint Petersburg star, is his third midfield option but Napoli and Everton are also interested.
And in attack, Napoli's £65m Gonzalo Higuain and £25m-rated Santos teenager Gabriel Barbosa are on his list, which Morata tops.