Manchester United are prepared to offer up to £40 million for Cesc Fabregas in the final week of the transfer window as manager David Moyes refuses to concede defeat in his efforts to sign the Barcelona midfielder, The Telegraph reports.

United appeared to have abandoned their pursuit of Fabregas last week following comments by the 26-year-old which suggested he had no intention of leaving the Nou Camp, two years after returning to his hometown club from Arsenal.

After Fabregas had claimed in Malaysia during the Spanish champions’ Far East tour last Friday that he was “very happy at Barcelona”, United responded by issuing a statement insisting they “completely respect everything Cesc has said”.

However, Moyes and senior figures at Old Trafford remain convinced that Fabregas continues to harbour doubts over his first-team prospects at the Nou Camp and that the next two weeks will be pivotal in their attempts to sign the player.

It is also understood that Barcelona have indicated to United a figure which would prompt them to consider selling Fabregas, but Moyes is keen to assess the situation before sanctioning another offer following Barcelona’s rejection of bids worth £26 million and £30 million from Old Trafford.