Manchester United have reportedly had a £40m bid rejected by Chelsea for Mason Mount.
The England international has 12 months left to run on his Chelsea contract, and talks over a new deal have proven to be unsuccessful.
Mount is widely expected to leave Stamford Bridge this summer, and Man United have emerged as a potential destination.
The Red Devils are expected to add to their midfield options, with Fred, Donny van de Beek and Scott McTominay all being linked with summer exits.
Although Man United have allegedly agreed personal terms with Mount, they are yet to reach an agreement with Chelsea over a transfer.
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According to The Telegraph, Man United made their first official offer for Mount on Wednesday, but their bid fell short of Chelsea's valuation.
The Blues knocked back Man United's £40m opening bid, which is significantly lower than Chelsea's reported £70m asking price.
The report states that it is currently unclear whether Man United will return with a second bid or remain patient in their pursuit of the England midfielder.
While Chelsea are still keen to resume contract talks with their academy product, Man United are confident that he will decide against signing a new deal with the Blues.
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As a result, Chelsea would have to make a decision between reducing their asking price or risk losing Mount on a free transfer at the end of next season.
A recent report claimed that Man United are reluctant to pay in excess of £60m, with the Red Devils unwilling to spend the majority of their budget on one player.
Mount, who missed the final seven games of the season through injury, scored three goals and provided six assists in 35 appearances during the 2022-23 campaign.
In total, the 24-year-old has featured in 195 competitive games for Chelsea, scoring 33 goals and contributing 37 assists.