Mauricio Pochettino is not keen on a reunion with Neymar at Chelsea.
Neymar has been put up for sale by Paris Saint-Germain and reports in France last night linked Neymar with a sensational move to Stamford Bridge.
It is believed PSG would accept an offer of between £60million and £70m.
But it is understood Pochettino does not want Chelsea to move for the 31-year-old.
Neymar earns a reported £600,000-a-week at PSG and a move for him is not financially viable. There are also concerns over whether he is the right profile of player for the culture and style of football that Pochettino is trying to implement at Chelsea.
Pochettino and Chelsea are aligned in their transfer strategy, which is aimed at targeting younger players rather than superstar names.
Sporting directors Laurence Stewart and Paul Winstanley are working closely with Pochettino and a move for Neymar is seen as a non-starter.
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Neymar is said to have his heart on a return to Barcelona.
Chelsea have also ruled out a move for his PSG team-mate Kylian Mbappe.
