Manchester: Manchester United are set to give one last push to sign Barcelona's Cesc Fabregas with a third and final bid, reports the Daily Mail.
It is believed that United will submit a bid of around £35million for the midfielder, which would break their transfer record.
The Spaniard is David Moyes' prime target as United's new boss looks to add a creative spark ahead of the start of the season.
The Premier League champions have been negotiating with Barcelona for several weeks, with opening bids of £26m and £30m rejected by the Catalan side.
United's bid would smash the £30.75m Sir Alex Ferguson paid to Tottenham to land Dimitar Berbatov in 2008.
United goalkeeper and fellow Spaniard David De Gea remains hopeful the former Arsenal star will join him at Old Trafford.
"Fabregas will take the decision to stay or come with us. He would be a great signing and would help us to improve."
Barca remain adamant Fabregas will not be sold, with new coach Gerardo Martino saying: "I'm not going to involve myself in the club accounts, but considering the club has already rejected two offers, I would guess it will reject a third."
Although Barcelona would like to keep hold of Fabregas, it is understood that they could be swayed by the huge sum United are prepared to offer, although the player will have the final say on the move.
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