Chelsea have revealed that they would be prepared to spend Stg£60million on Ruud van Nistelrooy if the Dutchman became available - and up to £100million on a single player if the need arose.
However, the Blues have still made it abundantly clear that despite Roman Abramovich's incredible financial resources, they will not be ripped off when the transfer window opens next month.
Chelsea's acting chief executive, Paul Smith, said that a central defender and a midfielder are the club's main priorities in the new year sales.
However, Chelsea would also clearly be interested if the right world-class striker became available. After all, it was only last week that they enquired for the second time in six months about the availability of Thierry Henry.
Abramovich seems to have reluctantly concluded that Arsenal striker Henry is not for sale, even for £50million, but Smith does not discount the possibility of the Blues setting a new world transfer record if a player of the calibre of van Nistelrooy became available.
The Manchester United striker is currently in negotiations with his club about a new contract designed to keep him out of the clutches of Real Madrid.
However, it would seem that United could face another rival for his services if van Nistelrooy ever indicates any desire to leave Old Trafford. While the Holland international insisted in a recent interview that he "loves it" at Old Trafford, he also stated - when asked about Real's interest - that "everything is possible" in football.
Meanwhile, Nicky Butt has insisted he does not want to leave Manchester United, despite the England midfielder becoming increasingly frustrated at a lack of first-team action
Butt has started just nine games for United this season and was an unused substitute in Saturday's 3-1 Manchester derby win over City. The summer arrivals of Kleberson and Eric Djemba-Djemba, plus the impressive form of Phil Neville have limited Butt's opportunities and he has not started a Premiership game since the 3-0 defeat of Portsmouth at the start of November.
However, even though he acknowledged a failure to break his way back into Sir Alex Ferguson's first-team plans could severely affect his chances of making Sven-Goran Eriksson's squad for next summer's European Championships, Butt claimed he had no intention of quitting his only professional club.
"I want to stay at Manchester United," he told MUTV. "People have been saying I want to leave, which is not true. I said I am not happy when I am not playing, which would be the same for any player at any club, and it has been blown out of all proportion.
"There have been no rows with the manager. I am not arrogant enough to say I want this or that.
The United boss has publicly refused to speculate on Butt's situation but with the season entering one of its most congested phases he will no doubt be delighted that a player with over 350 first-team appearances behind him has no intention of turning his back on the club.