Chelsea boss Jose Mourinho has revealed that he is prepared to break the British transfer record for a defender to sign John Stones.
The Blues have already had a bid of £20m rejected by Roberto Martinez's men, but they reportedly upped their offer to £26m.
However, the Toffees have insisted that the England international is not for sale, although Mourinho is ready to test their resolve with an offer of £34m, surpassing the £31.9m paid by Manchester City to sign Eliaquim Mangala last year.
He told reporters: "That is the market. You only pay it if you want. If you don't want to pay it, don't pay. It's as simple as that.
"The market has no rules or limits from season to season."
Stones joined Everton in 2013 from Barnsley.
