After missing out on acquiring Wayne Rooney, Chelsea boss Jose Mourinho now has £45 million to spend as he looks to bounce back from the disappointing transfer results.

Chelsea has already completed the £32m signing of Willian last night and are now plotting on using £10m in a one-year deal to bring striker Samuel Eto'o to Stamford Bridge as the deal is expected to be finalized later today.

The Express is reporting that Eto'o's agents were in London last night putting the finishing touches to a deal that will cost Chelsea about £4m with the Cameroon striker earning about £6m. He is due to have a medical today but will also need a work permit.

Eto'o who will turn his back on an offer from his old club Inter Milan to team up with Mourinho once more at Chelsea will also get bonuses for goals scored appearances and Champions League progress.

Mourinho is also hoping to complete a £3.5m signing of Porto winger Christian Atsu.

However, even with the Rooney window now closed for the summer, Chelsea still have plans to continue their pursuit  the following summer.

Mourinho said: "We will keep trying because when the market is open official bids are not forbidden. You try because nobody forbids you to try.

"We have conditions to try to improve our team with one more player. But we do have a Plan B and a Plan C."

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