The Guardian notes:
United, who made the offer before Tito Vilanova resigned as coach owing to ill health on Friday, were privately given the same response as before – that the 26-year-old is “completely nontransferable”.
The champions are weighing up whether to make what could be their final play for their No1 target in the region of £35m – surpassing the £30.75m they paid to sign Dimitar Berbatov from Tottenham Hotspur in 2008.
Both David Moyes and Edward Woodward are leaving themselves open to a lot of criticism should United so blatantly pursue a player and not sign him. Whether Fabregas will join is anyone’s guess but the fact the club are so aggressively chasing him and willing to spend so much money, seems to indicate, there must be a feeling that the former Arsenal man isn’t averse to the idea of a move to Old Trafford.