Jose Mourinho has ruled out Chelsea making a bid for Napoli striker Gonzalo Higuain.
The Argentine only signed for Napoli last summer but has already been liked with a move away.
Chelsea are said to have had a £50 million bid turned down already, and recent reports claimed that the west London club were eyeing up another bid for the 26-year-old.
However Mourinho has moved to deny the rumours - and the Chelsea boss believes that even if they were to try and sign the striker, Napoli would knock them back.
"Nothing is true. He is a player that I know we cannot get," said the Chelsea boss.
"He moved from Real Madrid to Napoli six months ago and he's doing very well, he's adapting very well to Italy.
"Napoli is a club which normally doesn't sell. In the last years, they sold one player a year, when they felt it was not possible to keep them.
"They want to win the Scudetto, they want to win the Europa League. I don't believe they're interested in selling Higuain.
"Why should we be interested in someone we believe it is impossible to get?"
Chelsea appear short of options in attack, with Samuel Eto'o, Fernando Torres and Demba Ba all struggling to find form this season.
Despite that, Mourinho continues to insist he won't sign a new forward in January.
"It's not a priority, it's not an option. We have three," he insisted.
"This squad is good enough for my first season, and for the objectives of the first season.
"We're building a new team. I think the fans trust the club, I think they trust me, and they know we're building a team for another period of seven, eight years."