Manchester United have grown frustrated with Chelsea's stance on Mason Mount and are moving onto a new midfield target instead, according to reports.
On Friday night, the west London club rejected United's third and final, take-it-or-leave-it offer for the contract rebel - who can leave on a free next summer.
That bid was worth £50million up front plus £5m in add-ons but Chelsea countered with a proposal worth £65m, a fee United are simply unwilling to pay.
The Red Devils' hierarchy had made it clear they would walk away from a deal if Chelsea continued to play hardball and they have been true to their word despite an offer to meet in person.
According to The Times, United have now dropped their pursuit of Mount and will push ahead with a move for Brighton midfielder Moises Caicedo instead.
United are thought to be annoyed with the way Chelsea have approached negotiations over Mount - particularly their regular press briefings - and feel they are being charged a 'Manchester United tax'.
They have pointed to Manchester City's imminent deal for Mateo Kovacic - worth £25m up front and £5m in add-ons - which is less than half what they want for Mount despite both players being in the final years of their contracts.
Caicedo is significantly more expensive than Mount and is likely to cost around £80m, but United feel that is a fairer fee for a player who recently signed a contract extension until 2028.
Brighton boss Roberto De Zerbi has already said that he will not stand in Caicedo's way if a big club make a suitable offer for the Ecuadorian, who is eager to test himself in the Champions League.
Caicedo is also three years young than Mount and United feel a fee in the region of £80m would be justified for a player with enormous potential on a long-term deal.
United will, however, leave their £55m offer for Mount on the table should Chelsea have a change of heart over their stance.
If no other clubs come in for the England international this summer, the Blues would risk losing their academy graduate for nothing next summer while he can open talks with foreign clubs from January onwards.
They will not have much time to decide on whether they will soften their stance, however, with United keen to wrap up transfer business quickly and avoid any long, drawn-out sagas.
Although manager Erik ten Hag is a big fan of Mount and keen to add him to his squad, he agrees with United's hierarchy about not overpaying for players and is happy to move onto Caicedo instead.
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