Everton will turn down Chelsea's offer of £30m for England defender John Stones, according to a report.
The 20-year-old is believed to be the Premier League champions' prime defensive target, although the Toffees have consistently suggested that their player is not for sale.
According to the Daily Mail, Chelsea have put forward an improved bid as they look to conclude deals for Stones and Augsburg full-back Baba Rahman.
Everton are said to be unwilling to change their mind, regardless of the increased offer, and Stones is not expected to demand a move away from Goodison Park.
However, the Merseysiders are still thought to looking at possible alternatives, with Virgil van Dijk of Celtic believed to be on Everton's radar.
