Chelsea have reportedly had a second bid for Alessio Romagnoli rejected by AC Milan.
The Blues saw a £30m offer for the Italian turned down earlier this week before returning with an improved bid of £30m upfront and an extra £4m in add-ons.
However, Sky Sport Italia reports that Milan have once again rebuffed the offer and are unwilling to sell the 21-year-old for any price.
Romagnoli only joined Milan from Roma for £21m last summer, going on to make 40 appearances in all competitions.
Chelsea had turned their attention to the Italy Under-21 international after being priced out of a move for Napoli's Kalidou Koulibaly, while Antonio Conte has also been linked with Torino defender Nikola Maksimovic.
