Chelsea rejected a late bid from Tottenham to sign Tammy Abraham on transfer deadline day earlier this month, Goal reports.
Spurs had offered the Blues a fee of £25million for their academy graduate, but Chelsea responded with a firm no.
Tottenham boss Mauricio Pochettino had seen Abraham as an ideal candidate to deputise for Harry Kane, and according to Goal, the player himself was keen on a switch.
However, Chelsea had no interest in letting Abraham leave on a permanent deal, especially not to a direct and local rival, and instead are looking to send him out on loan again.
Abraham spent last season on loan with Swansea, scoring five goals in the Premier League, and spent the previous season with Bristol City where he scored 23 goals in 41 Championship appearances.
It is unclear whether Spurs will return with another offer for Abraham in January, but they will be forced to pay a premium price, with the 20-year still having four years on his current contract.
