Manchester United have rejected an improved bid from Chelsea for striker Wayne Rooney.
The Premier League champions immediately dismissed the bid on Sunday, understood to be worth £25 million plus add-ons to take the deal to just under £30m.
A United spokesperson said: "A bid was received yesterday and immediately rejected. Our position remains that he is not for sale."
Rooney is determined to force through a move to Chelsea this summer and is considering submitting a formal transfer request.
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Rooney is expected to be part of the United squad that faces Swedish side AIK in a friendly in Stockholm on Tuesday having missed much of the club's pre-season preparations with a hamstring injury.
Goal revealed last week that Rooney fears a fan backlash when he next pulls on the United shirt and feels there is no way back for him at the club.
Rooney fell out with former boss Sir Alex Ferguson and is keen for a fresh start at Chelsea, where manager Jose Mourinho has made the forward his top target as he looks to challenge for the Premier League title this season.
Chelsea are believed to be ready to offer Rooney a contract worth £200,000-a-week and are expected to returned with an improved third offer, with the saga expected to run until the final week of the transfer window.
Rooney made it known that he was "angry and confused" after quotes from Moyes emerged suggesting he would be kept at Old Trafford simply as back-up to Robin van Persie.
Moyes has since clarified his comments to Rooney in telephone conversations, with the relationship between the pair described as 'amicable' by club sources and the former Everton man due to travel with the squad for the next pre-season friendly in Stockholm on August 6.
Ed Woodward, United’s executive vice-chairman, has also suggested that the club would not open talks to extend Rooney’s £250,000-a-week contract, which expires in 2015.
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