Manchester United has apparently taken the stance that striker Wayne Rooney will not be sold to Chelsea regardless of how much money is offered or the fact that he wants to leave.According to the Telegraph, the club’s stance is irreversible: “United believe it would be weak in the extreme to bend to player power, no matter how messy it threatens to becomebefore the end of the transfer window, and their position will not change if Rooney hands in a formal transfer request or goes public with his desire to leave,” the paper said.

This will come as a big blow to Chelsea coach Jose Mourinho, who had believed that landing Rooney was only a matter of time. Chelsea has already failed with two bids, offering first$35.7 million and more recently $38.8 million for the England striker.

Meanwhile, a separatereport claims Mourinho could now turn to Anzhi Makhachkala striker Samuel Eto’o, who has been put on the block by the financially strapped Russian club. At 32, theCameroonian’s transfer fee would be just $7.8 million, though he would command an extremely high salary: the striker reportedly takes home $26.4 million per year after tax at Anzhi. However,before turning to Eto’o, the report claims Chelsea could yet lodge a last bid for Rooney.

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