Standard Sport revealed yesterday how Chelsea had grown in confidence that Stones is ready to join them now, despite the possibility of not being a regular in the first team and putting his place in the England squad at risk.
But it is understood the 21-year-old is excited at the prospect of playing for last season's title winners, as well as participating in the Champions League next term.
Everton have reacted furiously in public to Chelsea's interest and have already turned down a £20m bid.
They claim it was made clear in a letter sent to the Chelsea hierarchy last week, before news broke of Chelsea's offer in the media on Friday, that the 21-year-old was not for sale.
However, it is believed the message only confirmed the £20m offer had been refused and failed to say Stones was not for sale at any price.
Chelsea are on the verge of returning to Everton with a higher sum of £26m and the latter are facing a struggle to keep their prize asset.
They value Stones in excess of £32m and that would exceed the record transfer paid for an English defender, which was the £30m Manchester United spent to lure Rio Ferdinand from Leeds in 2002.
The champions are prepared to send a player on loan the other way to tempt Everton to compromise.
While Stones will not try to force a move through to the capital and is unlikely to hand in a transfer request, he is hopeful the two clubs can come to an agreement.
The centre half, who joined Everton for just £3m from Barnsley in 2013, still has four years left on his contract worth £30,000-a-week.
But Chelsea are prepared to treble his wages and give him the opportunity to learn off veteran captain John Terry.Reuse content