Chelsea manager Carlo Ancelotti has declined to comment on the club's bid for Liverpool's Spain striker Fernando Torres which was rejected on Friday.
Ancelotti said ahead of Chelsea's FA Cup tie at Everton that he doesn't want to speak about it as Torres is not his player and he has to have respect for Liverpool.
British media said Chelsea, who have slipped to the fringes of the title race after a poor run, had offered a British record fee of up to 40 million pounds for Torres.
Torres, who won the World Cup with Spain last year, joined Liverpool for a club record fee of about 20 million pounds in July 2007 from Atletico Madrid where the 26-year-old was idolised.
