Chelsea reportedly intend to reject any future offers from Brighton & Hove Albion for Levi Colwill.
The Premier League outfit are currently in the process of negotiating player sales as they bid to balance their books as much as possible by June 30.
If reports are to be believed, Chelsea could theoretically generate well in excess of £100m if Mateo Kovacic, Mason Mount and Kai Havertz are sold to Manchester City, Manchester United and Real Madrid respectively.
Nevertheless, co-owners Todd Boehly and Clearlake Capital are aware that more exits must follow if they want to ensure that they meet all FFP regulations.
Parting ways with academy graduates is deemed to be a favourable option due to any cash recouped from those deals able to be go down as pure profit when calculating their financial position.
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Players such as Trevoh Chalobah, Ruben Loftus-Cheek and Conor Gallagher are allegedly available, but Chelsea are against losing centre-back Colwill.
The England Under-21 international has just enjoyed a productive loan spell at Brighton, making 13 starts and four substitute outings in the Premier League.
As a result, the Seagulls are eager to sign Colwill on a permanent basis and have already allegedly seen a £30m bid rejected for his signature.
According to transfer expert Fabrizio Romano on Twitter, the Europa League qualifiers are willing to up their offer to £40m in an effort to tempt Chelsea into a sale.
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However, Romano says that Chelsea will again rebuff that proposal when it arrives, and will retain the same stance if further bids are made for the 20-year-old.
Before Mauricio Pochettino officially became the club's new head coach, it was claimed that the Argentine had stressed a desire to have Colwill in his revamped squad.
That said, Colwill has just over two years left on his contract, and it is unclear whether he is prepared to entertain fresh terms until he has determined whether he will receive regular game time during 2023-24.
During the final week of his loan stint with Brighton, Colwill acknowledged that he was open to staying at the Amex Stadium having enjoyed contributing to one of Brighton's greatest-ever seasons.
