Everton have rejected a new formal offer of about £45m from Chelsea for forward Anthony Gordon.
It is Chelsea's second approach for Gordon after a £40m offer earlier this week, but Everton are insisting they are not entertaining bids for the talented 21-year-old local product.
It is anticipated that Chelsea will return with an improved offer.
Gordon made his Everton debut in January 2020 and signed a five-year contract in September 2020.
With Dominic Calvert-Lewin injured and Richarlison sold to Tottenham, England Under-21 player Gordon has started both Everton's games so far this season in an unfamiliar number nine role.
Gordon has made 51 Premier League appearances for the club, scoring four goals.