Reports in Italy suggest Chelsea remain undeterred by Udinese's desire to keep Alexis Sanchez at least until the end of the season.
Earlier this week Udinese owner Giampaolo Pozzo told reporters that while there has been interest from Inter and Chelsea, it isn't the club's intention to sell.
However, La Stampa claim Chelsea have made a cash offer worth €26m in order to sign the player before the January transfer window closes.
Inter had previously inquired about the possibility of trading the Chile international for €20m plus one or two players in exchange.
It remains to be seen whether Pozzo's stance will change.