Manchester United have confirmed a second bid from Chelsea for striker Wayne Rooney has been rejected.
Rooney, 27, is the number one transfer target for returning Chelsea boss Jose Mourinho but he has seen his latest offer, believed to be in the region of £30 million, knocked back.
The Daily Telegraph originally reported of the second bid from the Blues, before United confirmed the report on Monday morning.
A United spokesman told Press Association Sport: "A bid was received yesterday and immediately rejected. Our position remains that he is not for sale."
It comes just under three weeks after Chelsea had their first bid rejected, with the club denying they had offered David Luiz or Juan Mata in part exchange.
New United manager David Moyes has continually insisted the England international is not for sale and it could now be up to the player to submit a formal transfer request if he is to force through a move to Stamford Bridge.
The Times claims that Rooney could make his desire to leave Old Trafford official before the end of the week. So far he has been silent on Sir Alex Ferguson's claims that he asked to leave United at the end of last season as well as the summer transfer speculation and links with a move to Chelsea.
Mourinho has made it clear that the former Everton forward would become the focal point of a new-look Chelsea attack and Rooney, who has become disenchanted at the Premier League champions, has reportedly decided that his future is in London.
Rooney was pencilled in to make his return from a hamstring injury, which has so far wiped out his pre-season preparation, against Swedish side AIK Solna.
However, on Monday afternoon the club's official Twitter account announced that the forward would miss the match due to a shoulder injury, with Moyes saying the problem was "not too serious".