Chelsea will reportedly refuse to allow Callum Hudson-Odoi to leave Stamford Bridge on transfer deadline day regardless of how much money Bayern Munich put on the table.
Bayern are believed to have had a £70m approach rejected by the Blues, and the German outfit's head coach Hansi Flick has revealed that the European champions are interested in his services.
Chelsea were thought to be open to the idea of the England international leaving on loan but were reluctant to include a future purchase agreement in the deal.
According to The Athletic, Bayern are planning to make a 'second sizeable offer' for the 19-year-old, but Frank Lampard's side will reject it 'no matter what'.
Hudson-Odoi, who signed a new long-term contract with the Blues last September, has scored once in five appearances at club level during the 2020-21 campaign.
The right-sided attacker also started his first Premier League game of the season on Saturday as Chelsea ran out 4-0 winners over Crystal Palace.