Manchester United plan to make one final offer for Barcelona midfielder Cesc Fabregas.

The Mirror says United will make a third and final bid of £34million for Fabregas.

United will go back in with a club record offer after the Spanish ­champions rejected the first two bids of £26m and £30m.

But Barcelona president Sandro Rosell has written to United telling them to keep their hands off the midfielder as he is a "key part of our project."