Chelsea have submitted a bid of around £40m-£45m for Everton forward Anthony Gordon.
Conversations between the two clubs have been ongoing for a few days but the London club have now made their interest official. However, it is understood Everton remain uninterested in selling the player.
Chelsea's offer may well test Everton's resolve, though, as Frank Lampard needs to add forward options to his squad before the transfer window ends and a potential deal would raise the finances to make that happen.
Chelsea were linked with a move for Gordon last week but it was understood Everton had not received a formal bid at that stage.
Tottenham wanted to sign the England U21 international in a package deal with Richarlison for a combined £80m earlier in the summer but were not successful. Newcastle also made an approach, but did not submit a formal bid.
Thomas Tuchel's side have spent a league-topping £176.5m on new signings this summer, primarily on three first-team signings: Marc Cucurella (£63m), Raheem Sterling (£47.5m) and Kalidou Koulibaly (£34m).
