Chelsea are prepared to offer £26m to prise defender John Stones away from Everton, according to a report.
The Blues have had a bid of £20m rejected by Roberto Martinez's men and were told that the England international was not for sale.
However, Jose Mourinho's side are not deterred by the Toffees' refusal to sell the 21-year-old and are now planning a £26m swoop to secure his signature in the near future, reports The Mirror.
Stones moved to Everton in 2013 in a £3m switch from Barnsley.