Manchester United have rejected Chelsea's sensational opening offer for Wayne Rooney - £10million plus a player.
Sportsmail understands the two players remarkably on offer are Player of the Year Juan Mata or Brazil defender David Luiz.
United have insisted Rooney is not for sale and Chelsea boss Jose Mourinho must now decide whether to submit a fresh offer.
Something on your mind? Wayne Rooney arrives at Manchester United's training ground on Wednesday
Rooney v United?
David Moyes' first home game in charge of Manchester United is against... you guessed it, Chelsea on August 26.
Will Rooney line up against his former side or will he be made to sweat until the transfer window closes on September 2?
The Stamford Bridge club have been warned, however, not to return with a second bid as United have no intention of selling Rooney to another Premier League club.
Arsenal have already made an initial enquiry and remain in the frame despite also making offers for Luis Suarez and Gonzalo Higuain.
Mourinho is willing to sell Mata and Luiz, and hopes the inclusion of one of them in a deal will tempt United to sell up.
Rooney feels he is at the peak of his career and has nothing to prove after nine seasons at Old Trafford.
The England forward is understood to be ‘angry and confused’ over comments by new manager David Moyes that he will not be sold because he provides important back-up for first-choice striker Robin van Persie.
The offending words were delivered to Sunday newspaper journalists during a briefing with Moyes in Bangkok last week.
Moyes said: ‘Overall, my thought on Wayne is that if for any reason we had an injury to Robin van Persie we are going to need him and I want as many options as possible.’
Up for grabs? Chelsea have offered Juan Mata (above) or David Luiz (below) in part-exchange for Rooney
Since returning from United’s tour of the Far East and Australia for treatment on a hamstring injury last week, the 27-year-old has made his feelings known to the club.
He has re-iterated his desire to leave — having issued a similar message to Sir Alex Ferguson last season — and is now prepared to put in a formal transfer request.
Rooney wants to go this summer with the World Cup less than a year away, and sources close to the player say he has no intention of allowing his career to go backwards by being a squad member or playing second fiddle to Van Persie.
Moyes faces a dilemma now the player has raised the stakes but there seems little chance of him staying.
Uncertain future: Rooney was overshadowed by Robin van Persie (below) at United last season
United have already discussed the possible scenarios and believe that out of Real Madrid, Barcelona and Paris Saint-Germain, the French champions would be their preferred buyer.
Mourinho added more fuel to his interest in Rooney on Tuesday by warning that England’s World Cup hopes could suffer if he stays at United. Chelsea appear to have settled on Rooney as their main target after losing out on Radamel Falcao to Monaco and Edinson Cavani to PSG.
Mourinho said: ‘If Wayne is a second choice for Manchester United, then the national team will be affected.’
He also said that Rooney is 'a player I like very, very much.'
Plenty to ponder: David Moyes speaks to assistant Steve Round, Ryan Giggs and coach Phil Neville
Then and now: Moyes helped Rooney develop at Everton (left) but the player is now far from happy (right)
He added: 'Being fast and direct, I like him very much but he’s a United player. From an ethical point of view I can’t speak about players from other teams.'
Those comments forced Moyes to reaffirm his stance that he would not sell a player he brought through at Everton.
'Unless I was speaking double Dutch last week, we said Wayne is not for sale,' he insisted.
Big fan: Jose Mourinho has not tried to hide his admiration for Rooney as he tries to bring him to Chelsea
'It’s hard to keep repeating myself but I will — Wayne is a United player and it will remain that way.
'Jose said in his comments that he doesn’t normally talk about other players. But it does happen.'
Rooney must now consider whether he takes the next step and puts in a transfer request. He arrived at Carrington on Wednesday morning as he recovers from his slight hamstring injury along with Nani, Nemanja Vidic and Nick Powell.
Age: 25
Position: Attacking midfielder
Previous clubs: Real Madrid B, Valencia
Chelsea stats:
2011-12: Apps: 54 Goals: 12 Assists: 23
2012-13: Apps 64 Goals 20 Assists 35
Spain: Apps: 29 Goals 8
Fan's view: Player of the season for two years running and the creative heartbeat of the side. Countless goals and assists, and a consummate professional.
A fan favourite and widely appreciated by fans of other sides too.
Position: Defender/Midfielder
Previous clubs: Vitoria, Benfica
Chelsea stats:
2010-11: Apps: 12 Goals: 2
2011-12: Apps 40 Goals 3
2012-13: Apps 57 Goals 7
Brazil: Apps 28 Goals 0
Fan's view: Came on leaps and bounds last season and showed his versatility as he adapted to a midfield role. Has been cutting out mistakes and errors since he joined Chelsea. Touted as a future captain.
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