The Stamford Bridge club are believed to have offered around £30million for the England international, but United have dismissed that out of hand and repeated their stance that the player is not for sale.

Chelsea began their pursuit of Rooney in July, proposing an initial offer that was also believed to include a player exchange, with David Luiz and Juan Mata as part of the deal.

United rebuffed that first proposal, with chief executive Ed Woodward stressing: "It’s quite simple – he’s not for sale.

"I’m not surprised it’s being reported that clubs like Chelsea and Arsenal want him because he’s a top player. But he’s not for sale and we won’t be selling him."

Rooney's future has been the subject of uncertainty since former boss Alex Ferguson revealed that he had handed in a transfer request towards the end of last season, although the player himself  - who has two years left to run on his contract - denies that he has ever made a formal request to leave.

Regardless, his relationship with new boss David Moyes has come under close scrutiny and the 27-year-old was understood to be "angry and confused" following comments by the United manager which appeared to suggest that he will be an understudy to Robin van Persie this season.

Rooney - who completed his return from a hamstring injury in a behind-closed-doors friendly with Real Betis on Saturday - is scheduled to fly to Stockholm with United for their penultimate pre-season friendly against AIK on Tuesday, before playing in Rio Ferdinand's testimonial against Sevilla at Old Trafford later this week.