A number of European clubs, including the Blues and Manchester United, have been linked with the Turkish hot-shot, who has netted a staggering 25 goals since his summer switch to Gala from Trabzonspor.
Chelsea are reportedly in the market for attacking reinforcements this summer, as they look to find a long-term replacement for £50m flop Fernando Torres.
They have outlined Yilmaz as one of their top targets, but the Londoners’ big money offer has been rebuffed by the Istanbul giants.
Reports suggest that the Turkish side are holding out for around £33m, and are in no hurry to sell up due to the player’s contract lasting until 2016.
Speculation regarding Yilmaz’s future has increased recently, with the arrivals of Didier Drogba and Wesley Sneijder altering Gala’s approach.
Despite the presence of the mega-money stars, the 27-year-old has retained a place in the starting XI and is still thought of as one of their key players.
Yilmaz has played for a number of Turkish clubs, including Gala’s major rivals Fenerbahce and Besiktas.
He has spent his entire career in his home country, making 25 appearances for the national team.
But, with his stock at an all time high, a summer move to one of Europe’s top leagues is a real possibility.
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