Moyes ready to make final offer for Fabregas

Despite reports to the contrary in recent days Cesc Fabregas remains Manchester United manager David Moyes priority signing this summer as the Premier League champions prepare to make a club record offer for the Barcelona midfielder.

Moyes and United executive Ed Woodward are drawing up a deal of around £40million for the former Arsenal captain that they hope will be enough to change Barca’s position on the sale of Fabregas.

New Barca manager Gerardo Martino and the club president Sandro Rosell have remained steadfast in their view that the Spain international will not be sold this summer but United hope that a £15million profit will be too much turn down for the player who has not made the impact hoped in his first season at the Nou Camp.

Fabregas was widely believed to have been bought as a replacement to 33 year old Xavi who remains in the club’s first team so it is uncertain what change an improved bid will have on the Liga champions and Martino has already said he believes a third offer will be rejected.

United ‘s opening bid of £26million was immediately turned down, as was a follow up of £30million but the club believes that the signs they have got from Fabregas’s camp make the signing a possibility.

“I’m not going to involve myself in the club’s accounts, but considering the club has already rejected two offers, I would guess it will reject a third,” Martino said upon taking over from Tito Vilanova last week. “In other words, Fabregas will remain here.”

The nature of the refusals was believed to have prompted Moyes to move onto his secondary options which include Real Madrid’s Luka Modric and his former club Everton’s Marouane Fellaini but it is now likely that he will have one more stab at signing Fabregas.

The Catalan club have recouped some of the £50million outlay on Brazilian superstar Neymar with the sale of Thiago Alcantara to Bayern Munich for £22million but are preparing for another significant purchase before the transfer window shuts to bring in a centre-back.

Chelsea’s David Luiz is on their list of potential signings but the London club are unwilling to sell and they look likely to be forced to move down their list which includes Liverpool’s Daniel Agger and Arsenal’s Thomas Vermaelen if they are to add to their back line this summer.

Aaron hails from Dublin, and follows the Premiership religiously. A Tottenham Hotspur supporter.