Chelsea have "immediately rejected" Manchester United's opening bid for midfielder Mason Mount.
The offer is thought to be worth £40m.
Privately, United know what they are prepared to pay and it's understood there is a big gap in valuations.
United are looking at a number of other players and would be prepared to walk away from any deal.
Mount has one year left on his contract at Stamford Bridge and there is a growing feeling he wants to make the move.
United have a price in mind for the 24-year-old and will not overpay for the Chelsea academy graduate as he heads into the final year of his current deal.
The club has other targets if the move doesn't happen, with Brighton & Hove Albion midfielder Moises Caicedo a player United have a long-standing interest in.
