The Blues have previously had bids of £25million and £20million turned down for the 21-yer-old England defender.
A senior official at Everton recently told Sky Sports News: “The club have no intention of selling Stones and they have told Chelsea that twice.”
Everton boss Roberto Martinez stated last week that the Toffees had no plans to sell the defender.
Martinez said: “I have said before the player is not for sale and that is the end of it.
“Our situation has been very clear from the beginning. We are not a selling club who will lose our best performers.”
