Manchester United are reportedly ready to launch a bid of around £37million for Chelsea's unsettled playmaker Juan Mata.
Mata was recently urged by Chelsea manager Jose Mourinho to adapt to the Blues' new style of play and said his "door is open" if the Spaniard wants to seek a move away from Stamford Bridge during the January transfer window.
Mourinho last week seemingly performed a U-turn, ruling out selling the midfielder, but speculation about his future with the west London outfit continues.
Several clubs have been linked with Mata during the January transfer window, including Napoli and Paris Saint-Germain, but Man Utd are believed to have been monitoring his availability for some time, and according to The Guardian, a "club record bid" - reported by several other outlets to be worth around £37m - could be tabled this week.
United had on Monday night insisted that no offer has been lodged, but according to Tuesday's report, Old Trafford officials believe the player would be a good addition to the David Moyes' squad and also believe he may be open to a move to Manchester.
How likely it is that Mourinho will weaken his own squad by allowing a player to join a rival club, however, remains to be seen.
Meanwhile, former United defender Gary Neville has warned that Mata may not be the right fit for his old club.
Nevills, told Sky Sports' Monday Night Football: "That's a lot of money, £37million quid, but they need a signing.
"Does he fit with what I would call the typical philosophy of Manchester United? I would say no.
"The first question, I think, is where are you going to play? Wayne Rooney and Robin van Persie are up top if they are fit so where are you going to play him? Are you going to play him off the left or off the right?
"We've seen Kagawa play off the left, we saw Kleberson play at times off the left, we've seen Veron at Manchester United move to the left because you can't play central midfield.
"Maybe they have to change the philosophy and maybe that's what David Moyes is thinking. Maybe he wants to play narrow wide players and maybe a three in midfield.
"They would have to change to accommodate Juan Mata in the way they normally play. They normally play with wide players. Sometimes they tuck in, but generally they have wide players and the thing for me is where is he going to play?
"He's obviously a fantastic football player, there's no doubt about that, but one thing it does do, I suppose, is that David Moyes, Manchester United and Ed Woodward need to sign a big player.
"They need to make a noise and if they get him in it will attract potentially other players - and they need three or four players.
"What it could be is the start of something to lead to other things, but typically I wouldn't say he fits."