The American club was hoping to lure the Brazilian for the coming MLS season.
It was a three year offer, but Willian turned it down.
The 31-year-old would prefer a move within Europe, as he still feels he has a lot to offer.
Willian has started all five Premier League games for Chelsea since the league resumed.
But he is unlikely to extend with the Blues, and the source claims Tottenham are ready to offer a big contract to the Brazilian.