Manchester United have made a club-record bid in the region of £35m for Chelsea midfielder Juan Mata.
Mata, 25, has been linked with a move from Stamford Bridge having struggled to hold down a regular starting place under Jose Mourinho.
United deny making an official offer, but an initial bid has been tabled through intermediaries acting on behalf of the Premier League champions.
Mata did not train with Chelsea's first team on Wednesday.
On Tuesday, Chelsea insisted that Mata, who has been voted the club's player of the year two seasons in a row, was not for sale.
But the playmaker, who was part of the Spain squad which won the World Cup in 2010 and European Championship in 2012, has been substituted in nine of his 13 Premier League appearances for the Blues this season, prompting speculation other clubs could bid for him in the January transfer window.
The initial offer, which exceeds United's £30.75m signing of Dimitar Berbatov in 2008, is likely to be rejected with Chelsea holding out for as much money as possible with more than a week to go until the transfer window closes.
However, United have big plans to rebuild their team under David Moyes and are prepared to pay a premium for top players if it means securing them now rather than waiting until the summer.
Man utd really preparing for life without Wayne Rooney.
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