Sky Sports Spanish correspondent Guillem Balague is of the belief that the Blues and Red Devils have entered negotiations for the Spain international with all parties looking to get the deal done.
Recent reports suggested that Chelsea wanted £35million for Mata but Balague suggested on Revista de La Liga that another price could be reached.
"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."
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