CHELSEA’S sale of the century has just a few days to go — with some big-ticket items still up for grabs.

The futures of Nicolas Jackson, Christopher Nkunku, Raheem Sterling and Ben Chilwell remain undecided ahead of the transfer window shutting on Monday evening.

But whatever happens to them, the Blues have done a phenomenal amount of business this summer.

So far, Chelsea have agreed fees totalling close to HALF A BILLION pounds — only this time, their net spend is almost nothing, thanks to the clever disposal of most of the outcasts in the “bomb squad”.

And as a result of their wheeling and dealing, the Blues appear to be on course to be able to register all their big signings for the Champions League.

Today, boss Enzo Maresca’s side will learn their opponents for the league stage.

And when they submit their “A” list of up to 25 players next Tuesday, Joao Pedro, Jamie Gittens, Liam Delap, Jorrel Hato and Estevao should all be on it.

That will be a relief after a Uefa rap demanded Blues’ 25-man A-list squad to compete at Europe’s top table must cost LESS overall than last season’s Conference League-winning group.

Chelsea were hit with a heavy punishment in July.

The European governing body fined them an initial £26.7million for breaching financial rules, with £51.2m in further penalties dependent on meeting targets.

Having virtually no net spend, plus the £85m in prize money from this summer’s Club World Cup, put the Blues well on track to hit those targets.

It also leaves them in good nick regarding the Premier League’s Profit and Sustainability Rules.

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Bringing in good money for not only Noni Madueke, but also unwanted stars like Joao Felix, Kiernan Dewsbury-Hall, Carney Chukwuemeka, Renato Veiga, Armando Broja and Lesley Ugochukwu has earned admiration even from critics.

Argentina defender Aaron Anselmino yesterday joined Chukwuemeka at Dortmund on a season-long loan to add to the exodus tally.

When the Blues started splashing the cash on Pedro, Gittens and the other new signings, it was hard to see how they would be able to make room for them all — especially in a squad needing to cost less than last year’s triumphant Euro group.

Departing players like Felix and Veiga were not even in the Conference League list, so have no bearing on any calculations.

Chelsea have just about managed it. But it could mean registering fewer than the maximum of 25 players.

Although with Romeo Lavia and Josh Acheampong among those qualifying for the B list — of young and homegrown players — the Blues could easily get away with having only 22 on the A list.

The annual cost on the balance sheet of Pedro, Gittens, Delap, Hato and Estevao — all expected to be in the Champions League squad — is about £60m.

Madueke moving to Arsenal and Dewsbury-Hall securing a switch to Everton saved up to £30m against those costs.

While Mykhailo Mudryk’s suspension — after being charged with doping offences — means he will also have to come off the list, saving around £17m with yearly cost and wages taken into account.

Jadon Sancho’s wages while on loan from Manchester United were £7.5m last season, so his absence sees another big saving.

With some other exits and loans of Conference League players, the £60m cost of those new signings mentioned above seems to be covered.

Neither Sterling nor Chilwell were involved in the Conference League because they were loaned out.

And neither is likely to leave permanently in the next few days without demanding a healthy proportion of their current wages — £325,000 per week for Sterling, £200,000 per week for Chilwell — to be paid up.

But Chelsea’s priority will be finding new homes for Jackson and Nkunku.

Because if they are serious about making late moves for Manchester United’s Alejandro Garnacho and RB Leipzig’s Xavi Simons, they will need to free up A-list budget.

Nkunku’s annual costs are north of £20m, while Jackson’s are about £11m.

So the Blues will have to sell at least one, but preferably two, to make room for Garnacho and Simons.

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