Guangzhou, China:Chelsea on Tuesday denied making an offer for Barcelona striker Samuel Eto'o, a day after rejecting reports of a world-record bid for AC Milan's Kaka.
"We have not made an offer," a club source told AFP.
"I have had a number of discussions with board members and directors on all the issues regarding signings, and he's not come up at all."
Eto'o, out of favour with the Catalan club, was quoted by an Italian newspaper as saying he had offers from Chelsea, Tottenham and Inter Milan. Barcelona have also dismissed the claim.
Chief executive Peter Kenyon earlier rejected a sensational report that Chelsea tabled a record 238-million-dollar bid for Kaka, the World Player of the Year, and said negotiations had stalled.
Transfer speculation has threatened to overshadow Chelsea's pre-season tour with fresh doubts over striker Didier Drogba, who is missing the trip through injury, and midfielder Frank Lampard's future in question.
Chelsea on Monday off-loaded influential Frenchman Claude Makelele and defender Khalid Boulahrouz on free transfers, while also announcing a new five-year deal for goalkeeper Petr Cech.
New signings Deco and Jose Bosingwa have both joined the four-stop tour, with the first match here on Wednesday followed by trips to Macau, Malaysia and Russia.