The Blues have had their big-money offer snubbed but remain at the front of the queue for the Brazil international's signature ahead of European rivals Inter and Real Madrid
The highly-rated 19-year-old has already made 11 appearances for Brazil, scoring once, and is also a summer transfer target for Inter and Real Madrid.
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"[We did not accept it] but obviously, at the moment, Chelsea are the closest team to Lucas," he declared.
"Inter made an offer of €25m (£20.2m), but this was not considered sufficient by us.
"Real Madrid is one of these [interested clubs] - there have been contacts with the president Florentino Perez, who admires the player.
"Lucas is a big player who will triumph in Europe, but Sao Paulo will only sell him for an enormous offer."