Everton have rejected Chelsea's latest bid for midfielder Anthony Gordon which 90min can confirm was worth £45m.
Thomas Tuchel is keen on bringing in 21-year-old Gordon, who was a shining light in an otherwise frustrating campaign for Everton last season, but saw an opening bid worth around £40m knocked back on Monday.
Everton have previously warned suitors like Tottenham and Newcastle that it would take a bid worth over £50m to convince them to part ways with Gordon and club officials are understood to be sticking to that asking price.
Personal terms would not be an issue for Chelsea but the Blues are now considering their options ahead of a decision over a possible third bid.
Everton have previously registered an interest in a number of Chelsea players, aided by the presence of former Blues boss Frank Lampard in the Goodison Park dugout.
Among those to have piqued Lampard's interest are Billy Gilmour, Conor Gallagher, Armando Broja Callum Hudson-Odoi, Ross Barkley and Michy Batshuayi.