Chelsea will refuse to include Thibaut Courtois in any package deal to sign Atletico Madrid striker Diego Costa, according to The Daily Express.
Reports from the aforementioned publication suggest that Blues boss Jose Mourinho is adamant that the club will not use the Belgian goalkeeper as a makeweight, despite Atletico having offered two swap deals - one involving Costa and the other midfielder Koke - in order to sign the player.
The same speculation also claims that a Chelsea swap deal for Costa - who has also been linked with the likes of Manchester United in recent weeks - involving the much-maligned Fernando Torres is unlikely, with Atletico perhaps struggling to match his wage demands.
21-year-old Courtois joined Chelsea from Genk in 2011 but is yet to make a first-team appearance for the club.
Instead, he was loaned to La Liga side Atletico almost immediately and is currently in his third season at the Vicente Calderon.
Now it seems that they are keen to keep him in the Spanish capital on a permanent basis, with those reported swap offers suggesting they are willing to give up when one of their most-prized outfield assets in the process.
But it appears that they are destined to fail in that pursuit of Courtois, with Mourinho presumably keen to keep hold of a player whose excellent form on the continent could make him the ideal long-term replacement for the ageing Petr Cech at Stamford Bridge.
Whether an apparent refusal to use Courtois as makeweight will lead to Chelsea making a cash offer for £32 million-rated Costa, remains to be seen.
With Samuel Eto'o out of contract at the end of the season coupled with the frustratlingly ineffective nature of Torres and Demba Ba, you have to assume that Mourinho will indeed be in the market for a new striker during the summer.
However, Costa's sensational record of 20 goals in 23 La Liga games so far this season will presumably lead to much interest in his signature, and Manchester United, who are struggling this season after David Moyes replaced Sir Alex Ferguson in the Old Trafford dugout, may also be on the lookout for a new forward of Costa's quality with Robin van Persie having been linked with a potential return to Arsenal.