Manchester United have made a club-record £35 million bid for Chelsea midfielder Juan Mata, according to the BBC. Mata has been linked with a move way from Stamford Bridge for much of the January transfer window having struggled to break into the team under Blues boss Jose Mourinho. United deny making the offer, though an initial bid has been tabled through intermediaries acting on behalf of the Premier League champions. Mata did not train with Chelsea on Wednesday though yesterday, the west London club reiterated the Spain star is not for sale. United's offer, which puts in the shade the £30.75 million signing of Dimitar Berbatov in 2008, is likely to be rejected, with the Blues holding out for as much money as possible before the window closes. However, the Red Devils have big plans to rebuild under David Moyes and are prepared to pay a premium if it means bringing the biggest stars to Old Trafford. Mata would certainly improve United's midfield, a problem area for quite a while now, and fans will see this move as a step in the right direction following last summer's disappointments. However, it remains to be seen if the 25-year-old will indeed move to the Theatre of Dreams between now and the end of the month.