Manchester United manager David Moyes has refused to comment on reports that his side are close to signing Juan Mata from Chelsea.

Recent reports in the press have suggested that United's bid of around £37m for the Spain international midfielder has been accepted by their Premier League rivals.

"We are not saying anything," The Mirror quotes the Scot as saying when asked about Mata on Wednesday.

Mata will reportedly undergo a medical at Old Trafford on Thursday before signing a four-and-a-half-year contract.