Antonio Conte is keen on signing the 27-year-old midfield enforcer, but Everton do not want to sell the Senegal midfielder, according to Bleacherreport.com.
Gueye, who plays in a similar style to Chelsea’s N’Golo Kante, is a player Conte believes will fit straight into his system.
Chelsea need to strengthen their squad with Champions League football to play next term, but Everton who are close to losing Romelu Lukaku and Ross Barkley are desperate to keep the player.
Gueye, who made 35 appearances in 2016-17, has a contract until 2020, but Everton official are keen to extend that already after a superb debut season at Goodison.
Manchester United and Arsenal have also shown “some interest” in Gueye, according to the report.
