Everton boss Roberto Martinez will name his price for John Stones.
The Sun says Martinez will demand a staggering £45m to sign England international Stones.
It's believed the Chelsea hierarchy will not sanction any deal above £35m, but Everton are more than happy to rebuff a revised bid.
Stones, 21, only signed a new deal on Merseyside in August 2014, meaning the Toffees have no need to sell their coveted centre-half regardless of his written transfer request.