Chelsea have had a bid of £34m euros for Brazilian playmaker Willian rejected, according to Shakhtar Donetsk manager Mircea Lucescu.
Lucescu told Romanian TV station Dolce Sport: "This bid, it's below his level, he's not going for that money.
"They paid a lot of money for Hazard but are not willing to pay for Willian even though he's better in my opinion."
Chelsea have maintained interest in Willian for the past 12 months, having had a smaller bid rejected during the last transfer window.
The 20-year-old has already shown his quality in the Champions League for Shakhtar and would add to an embarrassment of riches for Chelsea in the attacking midfield position.
Blues boss Roberto Di Matteo has already completed the signings of Marko Marin and Eden Hazard during the close season.