The Toffees are refusing to comment on claims they have received and rejected a third offer of £30m from the Premier League champions for the 21-year-old.
Bids of £20m and £26m have already been rejected by Everton.
Chelsea manager Jose Mourinho is determined to strengthen his central defence after substituting John Terry during the 3-0 loss at Manchester City.
Everton's position, voiced publicly by manager Roberto Martinez, has been unmoved and they are determined to stand firm even as reports emerge that a third bid of £30m has now been lodged.
Mourinho and Chelsea must now decide whether to make further efforts to secure Stones but it would take a major reversal in Everton's policy for any potential deal to proceed.
BBC Sport
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