Despite posturing from both clubs, Chelsea are willing to sell the Spanish playmaker if United match their valuation — and David Moyes is believed to be on the brink of making an offer.
The deal is complicated because Chelsea still have an interest in Wayne Rooney, but United will not sell the striker.
Red Juan: How Mata might look in a Manchester
United kit - David Moyes has been he will have to pay £40m to prise him
from Chelsea
On the brink: David Moyes is seriously considering a deal for the Spaniard
Willing: Chelsea are considering the deal if United match their valuation
United manager Moyes wants to add Mata to his squad and the club have the cash to seal a deal for the Chelsea midfielder.
Moyes, who is preparing for the Capital One Cup semi-final second leg against Sunderland, needs fresh blood.
United lost for the seventh time in the league this season when Jose Mourinho’s team beat them 3-1 at Stamford Bridge on Sunday.
They believe a deal can be done for Mata, 25, and Chelsea will sell if United find £40m.
It's complicated: Chelsea still have an interest in Wayne Rooney, but United do not want to sell the striker
United have been given enough encouragement to make their move for a player who has not featured in the Chelsea side since he was substituted against Southampton on New Year’s Day. Chelsea’s player of the year for the past two seasons is desperate to leave Stamford Bridge.
Reaction: Mata was unhappy at being substituted in the 53rd minute against Southampton
He reacted badly when Mourinho substituted him at St Mary’s in the 53rd minute. Chelsea went on to beat Southampton 3-0 and the manager said then the ‘door was open’ if players wanted to leave.
Mata has failed to convince the Portuguese manager of his worth since Mourinho returned to Stamford Bridge last summer.
The midfielder fears he will lose his place in Spain’s squad for the World Cup if he is not playing regularly between now and the end of the season.
Many Chelsea players sympathise with Mata’s position, but Mourinho has more confidence in Eden Hazard, Oscar and Willian.
Although Mourinho’s decision to cut Mata adrift appears to have been vindicated, the Spanish playmaker remains a popular member of the squad and he is still adored by supporters. Mourinho has claimed he wants Mata to stay, but he didn’t rule out the possibility of the player leaving if he demanded to go.
Chelsea have won their last five games in the Barclays Premier League and are only two points off top spot.
United will pursue Edinson Cavani in the summer after establishing that his club, Paris Saint-Germain, would not countenance a sale this month.
Sir Alex Ferguson is understood to have called his former United centre half Laurent Blanc to check on the Uruguay striker’s situation, and the PSG coach said they would not listen to bids in this window but would be willing to discuss the possibility at the end of the season.
Preference: Mourinho has preferered the trio of Eden Hazard, Oscar (below) and Willian (above) to Mata
It proves how comfortable Moyes is with Ferguson’s presence and is using his predecessor’s network of contacts to help to rebuild United.
Moyes was interested in Cavani in the summer but shelved a bid as he pursued midfielders and a left back. Injuries and form have dictated that a world-class striker is required, though, and Cavani’s dissatisfaction with life in Paris means he is a prime candidate.
That does not mean Moyes wants to offload Wayne Rooney. United are prepared to bite the bullet and let Rooney run down his contract until 2015 if he continues to turn down talks on a new deal. He has worked well with Moyes and the hope is he will be convinced to stay by the manager’s summer dealings.
Unhappy: Edinson Cavani is not happy with life at Paris Saint-Germain and United are interested
Mourinho completed a hectic 24 hours by flying to Paris yesterday for surgery on an elbow following victory over United and the Football Writers’ Association’s gala dinner in his honour on Sunday.
He had an arthroscopy on a long-standing complaint hours after receiving his award at London’s Savoy Hotel. The operation, performed by Dr Didier Fontes, had been planned for some time.
His first-team players had been given two days off after a run of six wins and a draw from the last seven League games. Mourinho is expected back at his desk at the Cobham training ground today as he prepares for Sunday’s FA Cup fourth-round tie against Stoke.
Meanwhile, Hazard has pledged his future to Chelsea, rejecting the idea of leaving Stamford Bridge despite the expected interest from mega-rich Paris Saint-Germain.
Pledge: Eden Hazard has rejected the idea of leaving Chelsea for Paris Saint-Germain
Award: Football Writers Association Chairman
Andy Dunn presents Mourinho with an award at The Savoy - the Chelsea
boss then flew to Paris for an elbow procedure
‘They often write that PSG are interested in me, because they’re a big club, with lots of money involved,’ said Hazard.
‘But I’m a Chelsea player and I like it over here. There’s no chance I will leave in January, but I also think I won’t move on this summer. I feel good in this club. This is the ideal environment to make progress as a player.’
Mourinho remarked last week about how Hazard was progressing to become a major player in his team and would be valued by Chelsea at more than £80m.