Everton are reportedly on the verge of rejecting a third bid from Chelsea for defender John Stones.
The Premier League champions tabled a £30m offer for the England international in the wake of their 3-0 hammering by Manchester City, but the Toffees are about to turn it down, according to The Express.
Chelsea boss Jose Mourinho is said to have conceded that it will take a record bid of somewhere near the £40m region to prise Stones from Everton.
The Premier League record fee for a defender was the £32m Manchester City paid for Eliaquim Mangala last summer.
It was recently reported that Chelsea owner Roman Abramovich has given Mourinho the go-ahead to recruit at least three more players before the transfer window closes.
