Manchester United rejected Chelsea's opening offer for Wayne Rooney on Tuesday night and remain insistent the England striker is not for sale.
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Chelsea offered £10m in cash plus a player, either Juan Mata or David Luiz, in part exchange for the 27- year-old.
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United immediately rejected the offer and left Chelsea in no doubt as to their position on the matter.
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But Rooney has reiterated his desire to leave the club this summer.
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He has been left angered by recent messages coming out of Old Trafford, most noticeably new manager David Moyes's suggestion Robin van Persie is his main striker.
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The Scot said last week: "Overall, my thought on Wayne is that if for any reason we had an injury to Robin van Persie we are going to need him - I want as many options as possible."
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Rooney has expressed his disappointment to senior figures at the club and insisted he will not accept a squad role behind Dutch striker Van Persie.
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United insist they will not be bullied into selling Rooney, despite the England striker's disgruntlement, and are determined to deal with Rooney's future on their terms.
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With Manchester City, who are hopeful of completing the signing of Sevilla striker Alvaro Negredo this week, unwilling to follow up their historic interest, Bayern Munich and Real Madrid showing no interest and Barcelona having signed the Brazil forward Neymar, Chelsea have emerged as the likeliest destination for Rooney.
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Paris Saint Germain have also been linked but the French champions have just signed Edinson Cavani from Napoli and the Englishman is understood to be reluctant to move abroad. United have refused to comment on the latest twist in the saga, with their players in Sydney on the second leg of their pre- season tour.
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Moyes and Ed Woodward, United's executive vice chairman, are unlikely to be fazed by the latest development and it may take Rooney to submit a formal transfer request to force the issue. Even then, there would be no guarantee that United would grant him a move to a Premier League rival such as Chelsea.
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New Chelsea manager Jose Mourinho confirmed his admiration for Rooney in a BBC interview on Tuesday and is likely to return with an improved offer. United, however, feel comfortable with the situation and in a stronger position than 2010, when Rooney threatened to leave only to be persuaded to stay by Sir Alex Ferguson.
Chelsea Football Club should just forget about him and go for someone else...Wayne Rooney has every tendency to remain with Manchester United.