Manchester United will return with a third offer for Barcelona's Cesc Fabregas, according to the Manchester Evening News.
The Red Devils have already had two bids for the former Arsenal man turned down and looked set to fail in their attempts to make their first major signing of the summer.
Barcelona have repeatedly insisted Fabregas, who re-joined his boyhood club from the Gunners in 2011, is not for sale.
However that has not discouraged Manchester United, who are ready to break their own transfer record with their third bid.
The Manchester Evening News report that the Red Devils are willing to go above the £30.8 million they paid for Dimitar Berbatov in 2008, although fail to name the exact amount that could be offered.
Barcelona's new boss Gerardo Martino suggested at his unveiling that he didn't believe Fabregas would be sold this summer.
“I’m not going to involve myself in the club’s accounts, but considering the club has already rejected two offers, I would guess it will reject a third. In other words he will remain here,” he said.
Should Manchester United fail with thier third offer the Times report they will reignite thier pursuit of Real Madrid's Luka Modric.