Manchester United are prepared to place a third bid in attempt to sign Spanish international midfielder Cesc Fabregas from Spanish giants Barcelona, according to the Daily Telegraph.
The Catalan club have rejected two previous bids from United, the highest being in the region of £30million.
The club's president Sandro Rosell and new manager Gerardo Martino have both stated that the 26-year-old is not for sale at any cost.
According to the the Telegraph, United are still convinced that Fabregas could make the switch back to the Premier League, with the midfielder having doubts over first-team opportunities at the Nou Camp.
Fabregas spoke during Barca's La Liga champions' tour, saying that he was "very happy at Barcelona". United responded to this saying they "completely respect everything Cesc has said".
David Moyes is prepared to test the water again and offer Barcelona a staggering £40million, above the club's highest record fee of £30.75million paid for Dimitar Berbatov from Spurs in 2008.
Fabregas is a quality midfielder, who can be utilised in various roles. The Spaniard is effective on the counter and when covering the back four, which is something United desperately need.
Questions will be raised against Moyes, if Fabregas is really worth the £40million and if the Scotsman is prepared to make a big money signing for the fans sake, as United haven't witnessed any major signings since his appointment.
Barcelona have the opportunity to cash in on Fabregas and make a notable profit of over £10million, for which they paid Arsenal in the region of £24million for the Spanish international two years back.
With a lot of money included in the deal, if it were to be struck, it would be a hit or miss for the Red Devils, but with Fabregas' experience of the Premier League and with his future in doubt, United could be ready to pick up a major signing who will certainly fix their midfield problem.
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