Manchester United have made a club record bid of around £35million for Chelsea midfielder Juan Mata, according to BBC Sport.
Reports had emerged over the weekend that Mata maybe on his way out of Stamford Bridge, with Old Trafford his likely destination.
The 25-year-old has struggled to secure a regular starting spot under Jose Mourinho, completing 90 minutes only three times this season.
United deny making an official bid, but BBC Sport claim that the offer has been tabled via intermediaries acting on behalf of the Premier League Champions.
David Moyes looks keen to add a marquee signing to his struggling team, who currently lie seventh in the table – 14 points behind leaders Arsenal.
With Chelsea having already played United twice, the club may sanction the transfer as it would mean that Mata merely strengthens Moyes’ chances of taking points off the London club’s title rivals.
Chelsea claimed on Tuesday that Mata was not for sale, while Mourinho also stated last week that the Spaniard still had “a big role” at the club.
However, the Chelsea boss also confessed that the Spaniard was struggling to adapt to his style of play.
"There are fantastic players, but sometimes the fantastic players are more fantastic to a certain system and less fantastic in a certain model of play," Mourinho told BBC Sport's Football Focus.
"He is an unbelievable player and a fantastic boy who is trying his best to adapt.”
Mata has been voted Chelsea’s player of the season for the past two years, contributing 32 goals and 55 assists in the process.
In contrast to that stunning form, the midfielder has only scored once during the current campaign.
With the World Cup in Brazil only 5 months away, Mata is understandably concerned about a lack of playing time.
Given the vast array of talent on offer to national manager Vicente del Bosque, if the 25-year-old does not increase his game time he may miss out on a place in the Spanish squad.
The reported fee bid by United is said to be in the region of £35million, meaning it would surpass the club record fee paid for Dimitar Berbatov in 2008.
Chelsea would stand to make a sizeable profit on Mata if they were to sanction the deal, having purchased the playmaker for £23.5million from Valencia in 2011.
