Chelsea are willing to pay over £50million for Kalidou Koulibaly, but Napoli are not interested in selling their star centre-back at any price, according to Corriere dello Sport.
The Italian side want to keep their squad together for a serious assault on the Serie A title next season.
Last year, Chelsea failed with a £47m offer for Koulibaly, who still has four years remaining on his current contract with Napoli.
The Italian giants are keen to retain their best players but club president Aurelio De Laurentiis could have his head turned by Chelsea’s latest advances.
Koulibaly racked up 38 appearances for Napoli last season and has a contract until 2021 with the Italian giants.
Earlier this week, reports in Italy claimed that Koulibaly’s agent had a gentleman’s agreement with Napoli which would allow the defender to leave if a €60m offer was received.