Chelsea owner Roman Abramovich has made a new offer for Santos whiz Neymar.
The Mirror says Abramovich has failed in a new bid for £30million-rated Brazilian superstar Neymar.
The exciting star scored both goals against Scotland in a friendly last week and declared his interest in coming to Stamford Bridge - or any other top European club.
Neymar's club Santos have rejected the latest advances, despite Abramovich's hopes that his links with the player's agent Pini Zahavi would secure the deal.
