Everton manager Roberto Martinez has refused to be drawn on speculation linking John Stones with a move to Chelsea.
The England international is thought to have been the subject of two failed bids by the Premier League champions.
Reports earlier this week suggested that the Toffees are holding out for a higher fee, but Martinez remained coy when asked about the latest in the ongoing saga.
"John is one of the outstanding young talents and you will get that interest," he told reporters. "It has been handled in a good manner and that has been a positive.
"The only focus is on Watford, John is an Everton player and we have nothing to comment. You should not worry about problems you cant affect or control. We are not a club who try to sell a player."
Chelsea boss Jose Mourinho hinted last week that he may give up his pursuit of Stones and instead look elsewhere for further defensive options.
