Jose Mourinho is on a £45 million spending spree as he bounces back from the disappointment of missing out on Wayne Rooney.

Chelsea completed the £32m signing of Willian last night after the Brazilian’s work permit was finally granted.

A £10m one-year deal to bring striker Samuel Eto’o to Stamford Bridge is due to be finalised today and Mourinho is also hoping to complete the £3.5m capture of Porto winger Christian Atsu.

It is a late burst of transfer spending that will take Chelsea’s tally of summer signings to six at a cost of £64m.

With Rooney’s decision to stay at Manchester United confirmed yesterday Chelsea accepted defeat in their summer-long pursuit of the England striker.

They are likely to make another approach next summer and have begun instead to finalise the deal for Anzhi Makhachkala forward Eto’o as the Daily Express revealed they would do a fortnight ago.

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.

Willian stolen from under Tottenham’s noses last Thursday in the transfer window’s most dramatic capture yet completed his move last night and said: “It has been my dream to come here.

“When the offer came I never gave a thought to anybody else I said I would run here. Chelsea was always my first choice.”

Those words will only further infuriate Spurs who had carried out a medical on the 25-year old before the call came in last week from Chelsea owner Roman Abramovich.

Willian who scored twice against Chelsea last season in the Champions League added: “It’s going to be a pleasure to work with Jose Mourinho and learn from him. He’s one of the best coaches in the world.

“He told me to work hard. He said we have a very strong team but when you work hard there are rewards.“My aim is to help Chelsea keep this winning mentality and to win as many trophies as we can.”

Chelsea deny the arrivals of Willian and Atsu mean Juan Mata will be on his way out even though Arsenal boss Arsene Wenger has publicly expressed his interest in the Spanish midfielder.