Marseille have told Chelsea they will not listen to offers for their Ivory Coast striker Didier Drogba.
Striker Drogba has been outstanding for Marseille
Chelsea have already failed with two bids for the French player of the year and are reportedly set to return with an improved offer.
But Marseille general manager Pape Diouf said: "Chelsea could offer £30m and it would make no difference."
Diuof, who was Drogba's agent before taking up a new role at Marseille, added: "Didier is not for sale."
However, Chelsea appear determined to get their man and could make it impossible for Marseille to hold on to Drogba.
Last month, Diouf joked: "If Chelsea were to offer enough money so that I can buy a team-and-a-half and so that the player involved can double or triple his salary, I'd have to think about it."
Given the vast resources at Chelsea's disposal, Diouf could soon be considering his options.
Arsenal manager Arsene Wenger certainly thinks so and the Frenchman revealed he is unsurprised at the size of Chelsea's bid for Drogba.
Wenger said: "For Chelsea, there is no limit. It does not shock me at all.
"There are two transfer markets - the one for Chelsea and another for the rest of Europe."