Chelsea's failed bid for Manchester United striker Wayne Rooney was £27 million cash.
The London Evening Standard says their offer was actually a straight cash deal worth around £27million, which was rejected by United.
It is in stark contrast to suggestions emanating from United's pre-season training base in Sydney this morning claiming that Chelsea had offered £10m plus either Juan Mata or David Luiz for Rooney's signature.
While Chelsea admit they do want to sign the England striker, they are adamant that no player will move to Old Trafford as part of any transfer.