Spanish journalist Guillem Balague has said that Chelsea and Manchester United are close to reaching a deal for the transfer of Juan Mata.
The Spanish midfielder has made just 11 Premier League starts this season under Jose Mourinho, and it is understood that he is keen on a move to the Reds.
"Manchester United and Chelsea are negotiating the future of Juan Mata - and the idea is that Mata, who Chelsea are happy to let go, goes to Old Trafford in this transfer window," Balague told Sky Sports.
"Chelsea are asking for £32 million or with Wayne Rooney as part of the deal. Manchester United have said no to the money and no to Rooney - but I am under the impression that a deal will be reached because it benefits everybody.
"Manchester United need quality, Mata needs to get out of the situation he is in, and it would reinforce United for their meetings with (Chelsea's title rivals) Manchester City and Arsenal, which is clever from Jose Mourinho."
Mata joined Chelsea in August 2011 for a reported fee of £23.5m.
