Everton to reject any bids that are not £35million for John Stones.
Jose Mourinho is determined to sign the England international but Everton are equally bullish in their stance that Stones is not for sale.
Chelsea will return with an improved offer that will break the British transfer record for a defender but even that may not be enough.
Everton are searching for centre-backs with River Plate’s Ramiro Funes Mori a target but they have also discussed Ashley Williams of Swansea, Celtic’s Virgil van Dijk and Manchester United’s out of favour Jonny Evans.
They signed Mason Holgate from Barnsley last week but the 18-year-old is seen as one for the future.
Chelsea want to add three new players with a central midfielder and forward ideally on Mourinho’s wish list.
Stones, 21, is interested in a move to Stamford Bridge but is not ready to rock the boat at Goodison just yet knowing a big move could easily follow next summer if it doesn’t happen now.
He also knows playing regularly for Everton will benefit his chances of cementing his place in Roy Hodgson’s Euro 2016 squad.