The Barclays Premier League champions last night saw a bid believed to be in the region of £35million for Torres rejected by Liverpool.

Less than 24 hours later, Benfica announced they had failed to reach an agreement with the Blues over the protracted transfer of defender Luiz.

Speaking this afternoon shortly before the news about Luiz broke, Chelsea boss Carlo Ancelotti refused to be drawn on whether the club would make a fresh attempt to prise Torres from Anfield ahead of the close of the transfer window at midnight on Monday.

They also had less than four days to resurrect talks with Benfica over Luiz, who Press Association Sport understands they have not given up hope of signing for a reported £26million, having already obtained a work permit for him.

However, there is now a very real prospect Chelsea will end January having not made a single addition to a squad which was responsible for the club's worst run in the league for almost 15 years when injuries struck towards the end of 2010.

Having let regular bench-warmers Gael Kakuta and Patrick van Aanholt leave on loan this weekend, they now have just 19 fit outfield players who have experience of first-team football, many of them youngsters.

Three senior men are due to return from the sidelines for the second half of the season but, with three fronts to fight on, another injury crisis could be hugely damaging.

Refusing to elaborate on Chelsea's pursuit of Torres, Ancelotti said today: "I don't want to say what my club is doing in this moment.

"He's not my player and I have to have respect for Liverpool.

"This is the reason I don't like to speak."

Ancelotti also declined to provide an update on Luiz, whose move reportedly hinged on an agreement over an up-front payment or player exchange.

Having said after Monday's 4-0 win at Bolton that Luiz was the only player he was chasing, Ancelotti was asked today if he had been taken aback by the Torres bid.

"I'm not surprised because I know very well what the club is doing," he said.

"I'm happy because the club, I think, is doing a fantastic job for this transfer market."

Ancelotti also insisted the Spain star was not being lined up to replace Didier Drogba or Nicolas Anelka.

"Drogba doesn't have a problem," he said, revealing Torres could play alongside the Ivory Coast star.

"I think in general Drogba can play with anybody.

"I don't have to say anything to Didier and to Nicolas Anelka about this."

The Italian quickly tired of the Torres questions and even threatened to walk out of his press conference - ostensibly called to preview tomorrow's FA Cup fourth-round tie at Everton.

"Tomorrow, we have a very important game against Everton," he said.

"I would like to speak about this. If you don't want to speak about Everton, I can go to have lunch."

The big-money bids for Torres and Luiz appear to signal a u-turn in the club's policy to reign in their spending ahead of the upcoming UEFA Financial Fair Play Regulations.

But Ancelotti insisted the pair would be signings for "the future".

"The club is trying to do everything to improve the squad," he added.

"For tomorrow's game, I don't need to have more strikers.

"For games in the future, I don't know."

Eventually asked about tomorrow's cup tie, Ancelotti joked: "Thank you for this question."

He added of his side, who have won their last three games in all competitions: "The atmosphere has changed, our behaviour has changed on the pitch.

"It will be an important game, very important competition, very important step tomorrow.

"I feel that the moment is good. We played very well against Bolton and we want to repeat the same performance.

"We have the players fit, in condition, with motivation, with enthusiasm.

"Finally, I think that we can show good football."