West Ham United reportedly intend to reject any offer for Declan Rice during the summer transfer window.
With four years remaining on his contract, Rice is valued at £80m by the Hammers, a fee which is unlikely to be met by any interested club.
Chelsea, who are long-term admirers of the England international, are willing to offer at least one player in part-exchange to reduce their financial outlay.
However, The Athletic claims that West Ham are not prepared to accept any bid from Chelsea, regardless of their interest in members of Frank Lampard's squad.
That stance has been taken despite David Moyes being keen to bring in left-back Emerson Palmieri, who can leave Stamford Bridge for the right price.
As a result of little interest in his fringe members, the Scot finds himself with a restricted transfer budget.
