Manchester United will refuse all offers for Wayne Rooney, even if the striker hands in a formal transfer request, according to a report.

Old Trafford executives are adamant that they will not be coerced into selling the player, who has been linked with a move to Chelsea, The Mirror claims.

Rooney is believed to have become disillusioned with the notion that he has become an understudy to Robin van Persie at United.

Meanwhile, Chelsea manager Jose Mourinho has identified the forward as his only transfer target this summer, and is said to be preparing a revised offer of £24m for his services.

Rooney returned home from United's pre-season tour early due to a hamstring injury, but has since resumed light training.