Chelsea have matched Manchester United's £75m offer for Everton striker Romelu Lukaku.
The Belgian appeared set for a move to Manchester United after undergoing a medical in Los Angeles.
But Chelsea have refused to accept defeat in their bid to bring the player back to Stamford Bridge for a second spell.
They still hope they can beat their Premier League rivals to Lukaku's signature.
Everton, meanwhile, are unhappy Lukaku breached club rules by failing to report back to their training ground this week.
Antonio Conte was left furious United had jumped the queue for his top target Lukaku.
Conte had set his heart on the hitman and saw him as the central piece in the jigsaw for next season before Manchester United came in to hijack the transfer.
Chelsea boss Conte was said to be “fuming” at how the deal got away and club officials spent Thursday trying to establish from Lukaku and his advisors whether there was any way back.
If the Italian can't sign the Everton man, he will turn his attention to Torino's Andrea Belotti.
The Premier League champions will have to pay around £90million for the 23-year-old who netted 32 times for club and country last season.
Chelsea have other striking options, among them Arsenal’s Alexis Sanchez and Real Madrid’s Alvaro Morata.
They are also poised to announce deals for midfielder Tiemoue Bakayoko and defender Antonio Ruddier.