Wayne Rooney is a £30m target for Chelsea, according to reports.
Rooney: "Not for sale"
The Everton striker, who became the youngest-ever England international in February, has been linked to the West London club by many Sunday newspapers.
And Rooney is believed to be a key target for new Blues owner Roman Abramovich as he attempts to build a side capable of dominating in Europe.
Toffees boss David Moyes, however, is not likely to accept any offer for his 17-year-old prodigy.
"We are not surprised about any interest in Wayne Rooney," said an Everton spokesman.
"There has been no contact at the moment and David Moyes is trying to build a team here, not dismantle it."