Chelsea manager Carlo Ancelotti is remaining tight-lipped on his pursuit of Benfica defender David Luiz.
The Blues have been strongly linked with a move for the 23-year-old Brazil international in the January transfer window as they look to tighten up their backline.
It is thought Chelsea have already had a €25million plus Paulo Ferreira offer turned down by the Portuguese club, who are reportedly holding out for €30m (£25m).
Benfica are keen to keep hold of Luiz until the summer, when they will then cash in on the highly-rated starlet.
Ancelotti told the club's official website: "It is not right to speak about this.
"I am waiting for the end of the transfer market, if there are new players it means we needed to have these players, if not it means we didn't need to."
Luiz arrived at Estadio da Luz in 2007 following an initial loan from Vitoria, and has gone on to become a leading star for Benfica.
Manager Jorge Jesus does not want to lose him this winter although admits he is being tracked by a number of clubs.
"I do not accept losing any players," he remarked.
"David Luiz has a contract with Benfica until 2015. He is coveted by the biggest clubs in Europe but he has strong links with us.
"He is a Benfica player. I will think this way until any decision."