As Manchester United continues to discuss potential moves that will help the club retain last season's Premier League championship, head coach David Moyes and company remain in pursuit of Barcelona midfielder Cesc Fabregas.
With Old Trafford executives maintaining that the 26-year-old is the club's top target this transfer window, multiple sources indicate that Man U is prepared to offer a third bid to Camp Nou, with this contract offer expected to break a club record.
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According to ESPN FC, the 13-time Premier League champions have scripted an offer of £40m after failing on previous bids of £26 and £30.
The £40m figure would well-surpass the largest transfer fee in Man U history -- a £30.75m contract given to Tottenham in 2008 for the services of Dimitar Berbatov - and as appetizing as that financial figure may look to Barcelona, club vice president Josep Maria Bartomeu doesn't seem ready to part ways with Fabregas.
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"It's logical that we've had offers for Fabregas because he is a quality player, but he is not for sale," he recently told BBC Sport. "Whatever offer United make, however big, we will say no. Cesc Fabregas will stay a Barcelona player. That United shows interest in Cesc Fabregas is normal. He is a truly great player, it doesn't annoy us."
"It gives us pride to have such a good player in our team that United want him because they are a great club," Bartomeu continued. "But whatever offer arrives from them we are not going to sell Cesc Fabregas. We are counting on him. We are very happy with him."
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First-year head coach David Moyes is clearly motivated on building his team up for a strong run throughout the 2013-2014 season and beyond. Even though Man U hasn't reeled in a premier player during the current transfer window, Moyes is confident in the club's ability to stay in the hunt for a player like Cesc Fabregas.
"Obviously we will take stock of it and consider what we are going to do next," Moyes said to The Guardian. "I never at any time said I knew we would get him. I just said we had made offers. They have been rejected. We will take stock from there and decide where we go from there."
The transfer season will remain open until early September and even though Old Trafford certainly has a lot of talent on the current roster, expect talks surrounding players like Cesc Fabregas to continue until an actual signing takes place.
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