Manchester United is looking to a pay a record transfer fee for Cesc Fabregas (Jasper Juinen/Getty Images)
After Barcelona rejected their second bid to sign midfielder Cesc Fábregas, Manchester United is looking to up the ante and possibly sign Fábregas to a record-shattering transfer fee, reports The Guardian.
United made the offer before Tito Vilanova resigned as Barcelona's coach last week and were privately given the same response as before saying that Fábregas is "completely nontransferable".
Manchester United is looking to pay £35 million (roughly $53,725,000) for Fábregas which would surpass the £30.75m ($47,201,250) they paid to sign Dimitar Berbatov from Tottenham Hotspur in 2008.
"My understanding is that Ed's had a response and he's spoken with them and again we've made a second offer," Ed Woodward, the club's executive vice-president said. "But Ed's dealing with that, rather than me personally here."
More from the Guardian:
Barcelona have reached an agreement with Gerardo Martino for the Argentinian to take over from Vilanova and much may depend on whether the 50-year-old, whose coaching jobs have included Paraguay and, in his native country, Newell's Old Boys, will want Fábregas to remain at the Camp Nou and become a pivotal part of his plans.