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Sunderland say experienced midfielder Granit Xhaka is not for sale after rejecting an £8m bid from Chelsea for the player.
The Switzerland international, 33, who is under contract until 2028, played a key role in helping the Black Cats qualify for Europe last season following a £17m move from Bayer Leverkusen.
He is known to be open to a reunion with former manager Xabi Alonso at Chelsea, with whom he won the Bundesliga at Leverkusen in 2024.
Personal terms have not been agreed with Chelsea, however.
Sunderland qualified for the Europa League at Chelsea's expense on the final day of last season and are known to have no financial pressure to sell key players. Sources at the club say they have no intention of letting Xhaka go.
The ex-Arsenal man - who is with Switzerland at the World Cup - missed just four league games for the Wearside club and won plenty of plaudits as he captained Regis Le Bris' side to a seventh-place finish.
For Chelsea, any successful move would see a radical shift in transfer policy, signing a player who will turn 34 in September, having fielded the youngest team in the Premier League for the past two seasons. They have not selected a player aged 30 or over during that period.
Members of the club's leadership, including co-controlling owner Behdad Eghbali, acknowledge that adjustments are needed to improve their recruitment.
Some of the criticism has centred on a perceived lack of leadership and concerns over dressing-room culture, which is something the former Arsenal captain received widespread praise for helping to build at newly-promoted Sunderland last season.
A move for a midfielder has long been part of Chelsea's plans this summer, and comes amid growing expectations that Enzo Fernandez could join Real Madrid.
Chelsea have not received a formal approach for the Argentina international and value him at around £120m. However, sources in Spain suggest there is internal support at Real Madrid for a move, including from club president Florentino Perez and new manager Jose Mourinho.
Chelsea are also set to sign Atalanta right-back Marco Palestra, while a number of players - including Alejandro Garnacho, Liam Delap, Malo Gusto, Trevoh Chalobah, Wesley Fofana and Tosin Adarabioyo - face uncertain futures.
Defender Marc Cucurella has already joined Real Madrid.
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