The 18-year-old is regarded as one of the best youngster’s around after scoring 27 goals in all competitions so far this year.
Reports claim Chelsea have had a 20million euros bid for Neymar turned down.
A statement from Santos read: “Santos FC declare they have received an official proposal from Chelsea FC of England for the economic rights of forward Neymar.”
But Santos insists they have no plans to sell Neymar.