Chelsea’s interest in the 33-year-old is said to be driven by incoming boss Xabi Alonso, who managed Xhaka at Bayer Leverkusen.
Having joined Sunderland from the German club last year, Xhaka was made captain and helped them secure a surprise seventh place finish and European football for the first time if 53 years.
According to The Athletic, Sunderland have turned down Chelsea’s bid of £8 million for the Switzerland international.
The report adds that while Chelsea believe the valuation is fair, Sunderland will refuse to sell Xhaka at any price this summer.
Xhaka remains contracted until June 2028, with other outlets suggesting that he has already agreed personal terms with Chelsea.
