Manchester United are lining up a final £35m bid for Barcelona midfielder Cesc Fabregas, according to a report.
United have already had two bids believed to be of £25m and £30m respectively for the 26-year-old former Arsenal man turned down.
However, despite Barcelona insisting that the midfielder is not for sale, United are considering making a club-record offer of £35m to prise Fabregas away from the Spanish champions, according to The Telegraph.
The deal would break United's previous record transfer fee - Dimitar Berbatov in 2008 - by almost £5m.
The move comes as manager David Moyes looks to strengthen his midfield having already missed out on Thiago Alcantara during this summer's transfer window.
