The Premier League champions have been linked with a big-money offer for the Chelsea midfielder but have moved to debunk reports that an approach has been made
Manchester United have denied making a bid for Chelsea attacking midfielder Juan Mata.
Reports on Tuesday morning suggest that the Red Devils are preparing a £37 million bid for the out-of-favour Spain international, who is said to have grown increasingly dissatisfied with life at Stamford Bridge.
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David Moyes has been scouting potential targets all over Europe during January, with trips to see Juventus, Napoli and Paris Saint-Germain in the space of four days.
Goal understands the Scot was particularly keen on Juve's Claudio Marchisio when he visited Cagliari's Stadio Sant'Elia on January 12.
United have given Moyes £150 million to improve the squad over the next two transfer windows, and had held negotiations with Atletico Madrid for Kokebefore the 22-year-old signed a new contract at the Vicente Calderon.
There have also been a number of newspaper reports linking United, who are seventh in the Premier League table and 14 points behind Arsenal, with a host of stellar names, including Borussia Dortmund duo Ilkay Gundogan and Marco Reus, and PSG's Blaise Matuidi and Edinson Cavani.
Paul Pogba, who left Old Trafford for Turin in 2012, has also been touted for a return, while Bianconeri team-mate Arturo Vidal is also said to be a target.
United claimed in the summer that Chelsea had offered cash plus either David Luiz or Mata in exchange for Wayne Rooney, something the Blues quickly denied.
Mata had already sought talks with Jose Mourinho about his future at the club, following reports that the former Valencia man was surplus to requirements under the Portuguese.
The 25-year-old World Cup and European Championship winner has made just 11 Premier League starts for the Blues so far this season, and has been substituted in nine of those matches.