Chelsea manager Carlo Ancelotti has declined to comment on the club's bid for Liverpool's Spain striker Fernando Torres which was rejected on Thursday.
"I don't want to speak about this, you will have to ask the club. He is not my player and I have to have respect for Liverpool," Ancelotti said at his weekly news conference ahead of Chelsea's FA Cup tie at Everton on Saturday.
"I'm not surprised, because I know very well what the club is doing now. I am happy because the club is doing a fantastic job in this transfer market. The club is trying to do everything to improve the squad."
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 ($63.62 million) for Torres.
"Chelsea have made a bid for Fernando which has been turned down," a Liverpool spokesman said on the club's official website (www.liverpoolfc.tv). "The player is not for sale."
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 he was idolised.
The 26-year-old has struggled to find top form this season, scoring nine league goals in 22 appearances as Liverpool have laboured after a poor start under former manager Roy Hodgson.
However, Torres has looked sharper since Kenny Dalglish took over the managerial reins at Anfield and has helped them up to seventh in the standings after back-to-back wins.