Serie A champions Inter Milan have rejected Chelsea's £85m bid for striker Romelu Lukaku.
The 28-year-old Belgian is being pursued by the Blues after their hunt for Borussia Dortmund striker Erling Braut Haaland hit a snag.
Lukaku, a former Chelsea player, played a major role in ensuring that Inter won their first Serie A title since 2010.
Chelsea were willing to include Spanish defender Marcos Alonso in the deal but the Inter owners have reiterated that the Belgian is not for sale.
Lukaku featured 15 times during three seasons at Chelsea, between 2011 and 2014, but was sold to Everton after an impressive season on loan at the Merseyside club.
He came close to rejoining the club in 2017 but instead opted to link up with Jose Mourinho at Manchester United for £75m.
Lukaku scored 42 goals in 96 games for United, but left for Inter in 2019 for a club record fee of 80m euros (£74m) on a five-year deal.