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United reject Chelsea's offer of Mata or Luiz plus cash for Wayne Rooney
However, Press Association Sport understands the bid has been rejected out of hand by the Barclays Premier League champions.
The stunning development comes less than 24 hours after the depth of Rooney's anger at comments made by United manager David Moyes became known.
With it looking increasingly like Rooney's nine-year stay at Old Trafford is coming to an end, Chelsea have made their move. And the fact Mata and Luiz have been deemed expendable in such a deal seems particularly significant.
That United should dismiss the offer so quickly is no surprise.
In recent weeks they have repeatedly insisted Rooney is not for sale, and the idea of selling to a domestic rival is particularly unpalatable. Yet it is difficult to envisage how United can possibly hold that line right until the transfer window closes.
It increasingly appears Rooney's position is impossible, with United fans likely to turn against their one-time hero. And for Moyes, it represents a tricky situation given he is attempting to bolster his squad rather than weaken it.
Yet Rooney's reaction to those comments given in a briefing during United's stay in Bangkok last week has been the trigger for a further deterioration in the relationship between club and player.
Though it is thought Moyes did not wish the comments to come across as disparaging towards Rooney, that is exactly how they have been received with the player, now back in Manchester for treatment on a hamstring injury, said to be 'confused and angry' over their content.
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