Chelsea boss Thomas Tuchel has refused to discuss the imminent arrival of Romelu Lukaku.
Belgium striker Lukaku is understood to be on the verge of returning to Stamford Bridge from Inter Milan for a fee believed to be €115m.
However, speaking before Wednesday's Super Cup final against Villareal, Tuchel said: "I'm absolutely not in a position to announce anything.
"I will maybe refuse to talk about it as we are in a press conference before a European final. Today there is nothing to announce."
Lukaku was with Chelsea for three years from 2011, the last two of which featured season-long loan stints with West Brom and then Everton.
He subsequently joined the Toffees in a permanent deal in the summer of 2014 and then moved on to Manchester United in 2017.
Lukaku scored 42 goals in 96 appearances for United across two seasons before then signing for Inter, for whom he has netted 47 times in 72 Serie A games, helping them win the title last term. He's Belgium's record scorer with 64 goals in 98 appearances.
