Chelsea manager Antonio Conte wants to sign Juventus striker Gonzalo Higuain.
Reports in Italy have claimed that the Blues have already offered £88million to sign the Argentina international but the Bianconeri have rejected the offer.
Juventus have already sold key defender Leonardo Bonucci and have no intention of selling a key element from the offensive department.
The 29-year-old has scored more than 250 goals in his career.
He is the fourth most-expensive signing of all time after Juventus paid £75.3m to secure his services from Napoli last summer.
Chelsea have been linked with Alvaro Morata and Pierre-Emerick Aubameyang as well but it seems the Italian manager is not interested in the two.
Conte's main target for the attack was Romelu Lukaku who joined Manchester United and having failed to sign the Belgian, the Italian is now determined to add Higuain to his squad.