​Chelsea have made contact with Ligue 1 side Lille about possible moves for striker Victor Osimhen and centre-back Gabriel Magalhaes in the upcoming transfer window, according to a report.

The coronavirus will likely have a substantial impact on football finances and clubs' ability to spend whenever the window does eventually open.

However, this does not appear to have affected Chelsea's plans as they eye up the highly-rated Lille pair, with Frank Lampard aiming to strengthen his defensive and attacking options in the summer.

Gabriel Dos Santos Magalhaes

According to French news outlet ​Le10 Sport, the Blues have 'made contact' with Lille over the potential signings of Osimhen and Gabriel.The report states the two clubs already enjoy a good relationship following ​Eden Hazard's switch to Stamford Bridge from Lille in 2012.

Lampard has already seen both players in action this season during ​Chelsea's Champions League group stage fixtures against Lille. Gabriel started both matches, while Osimhen was on the scoresheet in France.

Gabriel dos Santos,Michy Batshuayi

Osimhen has enjoyed an impressive debut season in French football, finding the net 18 times in 38 games in all competitions.

Le10 Sport claim the Nigerian striker could command a transfer fee that will exceed the club record fee of €80m that Lille received from Arsenal for Nicolas Pepe in the summer of 2019.

However, his form has not gone unnoticed elsewhere. In March, Real Madrid and Manchester United were reported to be ​ready to battle it out for the 21-year-old's signature.

Victor Osimhen

Chelsea also made an enquiry about centre back Gabriel. The 22-year-old has broken through at Lille in the past two seasons following an assortment of loan spells, making 34 appearances in the 2019/20 campaign.

Gabriel already has a number of suitors in the Premier League. On Friday, Leicester were ​reported to have joined Everton in the race to secure the Brazilian defender's services.

The Toffees had been the favourites to sign Gabriel, and according to Le10 Sport, he has visited the Everton training ground and spoken to Carlo Ancelotti. However, he has yet to make a final decision on his destination for next season.

Arsenal are also interested in a move for the defender, who will command a fee in the region of £30m.