Premier League Champions Manchester United do not want to sell striker Wayne Rooney at any price as they believe selling him would undermine new manager David Moyes and damage the club's status.
According to The Guardian, United have taken the top-level decision that Rooney will not be sold to Chelsea no matter how much money is offered or whatever the potential risks of keeping an unhappy player.
Chelsea have already failed with two bids, offering 23 million pounds on 16 July and 25 million pounds on 4 August, and had been convinced United would eventually cave in rather than keep a player whose relationship with the club had deteriorated so badly, the report said.
On the contrary, the Glazer family is absolutely determined there will be a show of force at Old Trafford this summer and that means automatically rejecting any further Chelsea bid out of principle, the report added.