Everton will resist Chelsea's attempts to sign John Stones by maintaining the England defender is not for sale.
The Toffees are refusing to comment on claims they have received and rejected a third bid, of £30m, from the Premier League champions for the 21-year-old.
Offers of £20m and £26m have already been rejected by Everton.
Chelsea manager Jose Mourinho, who substituted captain John Terry during Sunday's 3-0 loss at Manchester City, wants to strengthen in central defence.
Everton's position, voiced publicly by manager Roberto Martinez, has been unmoved and they are determined to stand firm.
Mourinho and Chelsea must now decide whether to make further efforts to secure Stones, but it would take a major reversal in Everton's policy for any potential deal to proceed.