Sevilla are reluctant to sell Jules Kounde this summer unless any club triggers the €80m release clause on his contract.
The Frenchman has emerged as the top target for Chelsea, and they recently made a formal bid to sign him.
The Blues offered €35m in cash for the centre-back with Kurt Zouma included as a makeweight with a €30m valuation.
The transfer proposal was swiftly rejected by the La Liga outfit, who are in a good financial position at the moment.
The club recently balanced their books with the sale of Bryan Gil, and they don’t face the need to offload any players.
Negotiations are still ongoing between Chelsea and Sevilla, and it remains to be seen whether the latter lower their price tag.
The Spanish outfit owe 20 per cent of the sell-on fee to former club Bordeaux. This is a reason behind their stance.