Juventus attacker Douglas Costa is reportedly wanted by Bayern Munich, with the European champions accepting defeat in their pursuit of Callum Hudson-Odoi.
Hansi Flick confirmed last week that Hudson-Odoi was still a target for Bayern, a little over a year on from the German giants missing out on a big-money deal for the England international.
However, Chelsea have supposedly informed Bayern that they will knock back any fresh bids, regardless of how much is offered, as they do not want to sell the player.
According to German outlet Kicker, Costa is considered to be a Plan B for Flick as he looks to strengthen out wide, having lost Ivan Perisic and Philippe Coutinho earlier in the window.
Brazil international Costa spent two seasons at the Allianz Arena before joining Juventus in 2017 - initially on loan - and making more than 100 appearances for the Serie A giants.
Bayern confirmed the signing of midfielder Marc Roca on Sunday and are also believed to be closing in on free agent Eric Maxim Choupo-Moting.