Romelu Lukaku could once again be wearing the blue of Chelsea next season.
It is being reported Everton rejected a bid of around £60m as the club, who paid Chelsea £28m for him in 2014, hold out for closer to £75m.
“I do not want to speak about the players of other teams,” Blues manager Antontio Conte said when asked about the rumour.
“This is not respectful to the club or to their players. I prefer not to speak.
“The transfer market is not the most important thing. The important thing is to build a team – a team that plays in good and bad situations and concentrates and works together.”
Chelsea may find themselves in desperate need of a striker if Diego Costa leaves and Conte did not rule out the 27-year-old being sold.
“I speak only for today and today Costa is Chelsea’s player,” he said. “Tomorrow if you ask me if Costa will remain with us, I don’t know.”
Here is what a selection of Chelsea fans on Twitter think about the possible arrival of Lukaku.