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By Tom Roddy
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AC Milan has rejected an improved offer of £35 million ($46 million) from Chelsea for center-back Alessio Romagnoli.
An initial bid of £30 million ($39 million) was made by the Premier League club earlier in the week that was publicly refused by Milan, before another bid was lodged on Wednesday.
Milan released a second statement saying the club had rejected the increased bid from Chelsea and insisting that the 21-year-old Italian was not for sale.
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The statement read: "AC Milan have received a major financial offer from Chelsea for their own player Alessio Romagnoli.
"The Milan player is not for sale, so the proposal will not have any result in the market. We thank Chelsea, with which Milan continues to have excellent sports relations."
Blues boss Antonio Conte has become increasingly concerned at the quality of his defensive line after seeing his side fail to keep a clean sheet so far this season.
Chelsea was reported to be preparing a £60 million ($79 million) bid for Napoli center-half Kalidou Koulibaly.
Conte and his team welcome Burnley to Stamford Bridge on Saturday.
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