Manchester United have confirmed they have rejected a second bid from Chelsea for striker Wayne Rooney.
Jose Mourinho's side have already seen their opening bid, thought to be in the region of £20m, turned down last month and the Premier League champions have stood firm in their efforts to hold onto the England international, dismissing a second bid of reported to be worth £30m.
A United spokesman said: "A bid was received yesterday and immediately rejected. Our position remains that he is not for sale."
The 27-year-old handed in a transfer request that was subsequently rejected by Sir Alex Ferguson at the end of last season, the second time in three years Rooney has attempted to engineer a move away from the club.
The striker could now be prepared to hand in a third request in an effort to get his move away from Old Trafford, despite insistence from David Moyes claiming he will stay.
After missing United's pre-season tour of the Far East and Australia with a hamstring injury, Rooney is expected to feature in the United squad to face AIK in Stockholm on Tuesday and in Rio Ferdinand's testimonial against Sevilla on Friday, ahead of the club's Community Shield clash with Wigan Athletic on Sunday.
Rooney was left unimpressed with comments made by David Moyes that were seen to have confirmed the striker's role as Robin van Persie's understudy.
The former Everton star was largely overshadowed by the Dutchman last season, often finding himself played in a midfield role as the former Arsenal captain became the focal point of United's attack.
United's only incoming piece of business this summer has been the arrival of Uruguayan full back Guillermo Varela, but the 20-year-old is likely to leave the club on a temporary loan move ahead of the new season.
The club remain in the chase for Barcelona midfielder Cesc Fabregas but have so far seen two bids swiftly dismissed by the Catalan giants.