Pep Guardiola has rejected a new bank-busting approach from Chelsea owner Roman Abramovich.
The Mirror says Blues are offering £12million-a-year deal and huge funds to raid Barcelona's squad, but the answer is still no.
Guardiola remains determined to take a year off.
It may mean that Chelsea decide to stick with Roberto Di Matteo until Guardiola becomes available, because they have been so impressed with their stand-in boss.