Mason Mount's Chelsea contract expires in June 2024; he is one of a number of midfielders Manchester United are looking at; talks are continuing between the two clubs; Mount has won the Champions League and Club World Cup with Chelsea since graduating from the academy.
Chelsea have "immediately rejected" Manchester United's opening bid for midfielder Mason Mount.
The offer is thought to be worth £40m.
Privately, United know what they are prepared to pay and it's understood there is a big gap in valuations.
Mount has one year left on his contract at Stamford Bridge and there is a growing feeling he wants to make the move.
United are looking at a number of other players and would be prepared to walk away from any deal.
United have a price in mind for the 24-year-old and will not overpay for the Chelsea academy graduate as he heads into the final year of his current deal.
United also like West Ham captain Declan Rice, who is expected to leave the club this summer, although how much they can spend could be dictated by money generated from departures and the outcome of the ongoing takeover process.
United's number one priority is to bring in at least one striker, but it's increasingly unlikely they will make a move for Harry Kane as Tottenham do not want to sell the player, especially not to a Premier League rival.
United have made initial contacts over the availability of Atalanta's Rasmus Hojlund and are keeping an eye on Eintracht Frankfurt's Randal Kolo Muani, among others.
The club is in the market for a central defender should there be departures in that position.
The representatives of Napoli's Min-Jae Kim know about United's interest in the 26-year-old, who is thought to have a release clause of £42m that kicks in on July 1 for 15 days.
Monaco's Axel Disasi is another player United are said to be looking at and the France international wants the move.
The club has other targets if the move doesn't happen, with Brighton & Hove Albion midfielder Moises Caicedo a player United have a long-standing interest in.
"There appears to be a big gap in the valuations between the two clubs. United are looking at a number of different players if they can't get a deal for Mason Mount over the line.
"However, with Mount only having one year left on his contract, so you have to ask for how long will Chelsea continue to play this game of poker.
"If they continue to say, 'no - you need to raise more money to sign him', Manchester United may turn around and say they are comfortable with their bids and will pull away.
"If Mount then doesn't sign a new contract at Chelsea, then he could leave for a free next summer and can even sign a pre-contract agreement with a club abroad in six months.
"It would be beneficial to Chelsea if there were a number of clubs in for Mount, but the player is leaning towards United - and they're aware of that. With no other teams showing a concrete interest, there cannot be a bidding war.
"We were thinking whether £55m is as far as United are willing to go to and Chelsea are wanting £70m - but this is starting at £40m. That price implies United are only willing to go as far as £50m-£55m. Chelsea are at risk of losing him for a free if they keep rejecting their bids."
SOURCE: SKY SPORT NEWS
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