Chelsea may have spent over £60 million already this summer but Antonio Conte is still desperate to improve his squad - whatever the cost.
The Blues have been trying to bring Romelu Lukaku back to Stamford Bridge throughout the summer but it appears they are finally making some progress in the deal.
An official bid has been made and subsequently rejected by Lukaku's current club Everton, despite the opening offer coming in at a whopping £57 million.
A report by The Mirror claims Chelsea have not been put off by the rejection but the Toffees will remain stubborn until a bid of £75 million is received.
Lukaku remains keen to leave Goodison Park and Chelsea is his preferred destination despite the same Mirror story speculating at least one other Premier League club has also registered their interest in signing the Belgian.
The 23-year-old moved to Everton for £28 million in 2014 but the Merseyside-based outfit are clearly using this summer's inflated market to their own advantage - with top level strikers seemingly at a premium.
Juventus paid £78 million for Gonzalo Higuain earlier this week while Paul Pogba's expected move back to Manchester United is thought to be in the region £100 million so Everton know they can currently demand huge fees for their prized asset.
At Chelsea, Diego Costa's future has been up in the air for the last few months but now is expected to stay for at least another season.
However, his persistent injury problems mean he cannot be depended upon to play 35+ games every season, forcing Conte to pursue another striker this summer.
Michy Batshuayi has already arrived from Marseille but as it can occasionally take new forwards some time to adjust the Premier League, it might be a risk to rely on the £33 million signing to step into Costa's boots immediately.
One man who will be very busy should a fee for Lukaku eventually be agreed is Mino Raiola.
As well as brokering Man United's move for Pogba, he is also Lukaku's representative and will take a rather generous cut from both deals if they are completed.