The 28-year-old continues to evade the Red Devils' attempts to discuss a new deal as he eyes a move away from Old Trafford, with his current terms set to expire in 2015.
The striker and his representatives are declining to discuss an extension, with the England international's existing terms set to expire at the end of next season. Goal reported in October that Rooney had rejected United's first approach to discuss a contract renewal as he continues to explore the possibility of leaving the club.
The 28-year-old and his camp have turned down further offers from the club in recent weeks to start negotiating, with United willing to give him a four-year deal.
Rooney has begun the season in outstanding form, scoring eight goals in 13 Premier League appearances for the side during a difficult start for new boss David Moyes that has left the reigning champions ninth in the table.
Publicly, Moyes insisted last week that a new deal for the England international "will be done in good course" but Rooney is understood to remain keen to seek a fresh challenge at another Champions League club.
"Wayne is resisting any and all attempts from the club to talk about his contract situation," a source told Goal. "He knows, more than anything, that with his contract running down and in the form that he is in, he holds all the aces."
Rooney and his agent, Paul Stretford, are well aware that they are in a strong position to engineer a transfer in the summer, when the player will have just one year remaining on his contract. Indeed, sources close to the situation have told Goal that Rooney is increasingly aware of the renewed interest in him from leading clubs both abroad and domestically.
Chelsea made two bids for Rooney in the summer after being told that the former Everton man wanted to move to Stamford Bridge and there was also strong interest from Arsenal up until the final week of the window.
United refused to sell Rooney to Chelsea, a club it regards as a title rival, but the league champions could be backed into a corner if the forward pushes hard for a transfer in January or next summer while refusing to extend his weekly salaray of 250,000 pounds.