Barcelona are prepared to sell Cesc Fabregas - but it will take a club record bid from Manchester United to make it happen, The Mirror reports.

Premier League champions United have made a £26 million offer for the midfielder, but Old Trafford sources have confirmed they are willing to go to £31m - topping the £30.8m they paid Spurs for Dimitar Berbatov in 2008.

Barcelona coach Tito Vilanova said : “I’m aware there have been offers. I had a conversation with him and he told me that he wanted to continue here and that he didn’t want to go to another big club. He wants to succeed here.”

However, Barcelona have indicated their willingness to sell Fabregas, who remains new United manager David Moyes’ No.1 transfer target.

Ed Woodward, who has replaced David Gill as the Reds' chief executive, has backed the move for Fabregas and is prepared for Barca to play hardball over the 26-year-old.

The Catalan giants paid Arsenal £25m for Fabregas two years ago and are determined to make a significant profit if they are to sell him.