Chelsea are prepared to sell Juan Mata to Manchester United this week for more than £40m with a deal close and now just requiring a final seal of approval from Jose Mourinho who has, thus far, agreed the player can go.

As of last night, Chelsea were still discussing their final course of action but there is an acknowledgement that the situation the club finds itself in, with a big-name player frustrated and out the team, cannot be allowed to continue.

There have been inquiries for Mata from Paris Saint-Germain and Barcelona, as well as a longstanding interest from Tottenham Hotspur, but none of those clubs have come close to offering the kind of deal that United will propose. Chelsea rate Mata, who has two further seasons on his contract, as of similar value to Mesut Ozil who cost Arsenal more than £42m in the summer.

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The ultimate decision will rest with Mourinho, who could yet veto the move this month. However, Mourinho recognises that Mata's recent failure to get any first team game-time - he has not played since reacting angrily to being substituted against Southampton on 1 January - has caused tension behind the scenes at the club.

The player himself is unhappy, although not disruptive. Mourinho is aware that keeping the player on the bench in his current role as an understudy to the Brazilian Oscar is not a long-term option. While in an ideal world, Chelsea would keep the 25-year-old, the respect for Mata at the club means they accept that may not be possible.

At £40-45m, Mata would be United's record signing. Chelsea are also aware of the pressures of Uefa financial fair play compliance. In their last accounts Chelsea said that they will comply with FFP, over the most recent monitoring period, keeping losses within the limit of 45m euros (£37.5m).

Since then they have made a net spend with the acquisition of Nemanja Matic offset by the sale of Kevin De Bruyne. Allowing Mata to leave would give them some scope to spend. In the event of a sale, they plan either to sign cover this window or promote a member of the academy squad as cover.

Who else might Manchester United be keen on signing?

Shape Created with Sketch. Manchester United - January transfer targets Show all 21 left Created with Sketch. right Created with Sketch. Shape Created with Sketch. Manchester United - January transfer targets 1/21 Dante Bayern Munich defender Dante would be interested in a move to the Premier League according to his agent - and United have been monitoring him. His current club could yet convince the defender to stay however. GETTY IMAGES 2/21 Alberto Herrera United tried to sign the Athletic Bilbao midfielder in the summer but his botched signing rather summed up their ineffective dealings in the transfer market. With a £30m release clause, he remains an available, if perhaps slightly pricey, option in January. Getty Images 3/21 Mario Mandzukic An old-fashioned target man, Mandzukic has been linked with a move to United recently after Bayern signed Robert Lewandowski. However, Lewandowski won't arrive until the summer - meaning United might have to wait. Reuters 4/21 Will Hughes Will Hughes has emerged as a transfer target for Manchester United boss David Moyes after a series of superb performances have catapulted Derby County into the upper reaches of the Championship. 5/21 Guarin There is no doubt that midfield is the area most in need of reinforcements for David Moyes and another man linked with an Old Trafford switch is Colombian international Guarin. Valued at around £15m, the Inter Milan man's versatility would undeniably improve things for the Red Devils. Getty Images 6/21 Bilal Basacikoglu Bilal who, you might ask, but the young Turkish winger is an emerging star at Dutch side Heerenveen and a player to catch the eye of David Moyes. Aged just 18, he may be a player more for the future than to immediately turn United's fortunes around. 7/21 Steven Defour For many years the Belgian was linked with a move to Old Trafford and having been a target of Moyes' at Everton, the midfielder could very well be the man brought in to improve things for United. Played for Porto recently against Atletico Madrid in a match watched by Moyes - did he catch the Scotsman's eye? Getty Images 8/21 Koke Reportedly one of United's main January targets, although the Atletico Madrid man is said to be very happy in the Spanish capital, particularly given his team's success this season. Might take some persuading to join Moyes' stuttering side. Getty Images 9/21 Ilkay Gundogan Undeterred by the modest success of their last Dortmund purchase, United could also be after midfielder Gundogan. Wouldn't be cheap but certainly an improvement on their current crop of players. Dortmund are understood to be keen to tie him to a new contract. Getty Images 10/21 Sami Khedira Another strongly linked with a Manchester move, the German international's recent serious knee injury makes a January switch unlikely but he could be brought in from Real Madrid further down the line. Getty Images 11/21 Ross Barkley Manchester United bought the last exciting teenage prospect to come through Everton's ranks so understandably they have been linked with the precocious Barkley. Knows Moyes from his Everton days, but will he join the Scot in making the switch from Blue to Red? Everton have already stated they will not sell in January. Getty Images 12/21 Fabio Coentrao After nearly signing on deadline day last summer, there's every chance that Moyes could return for Real Madrid's second choice left-back should he fail to lure another top name. Not really the priority though considering the good form of Patrice Evra. GETTY IMAGES 13/21 Eliaquim Mangala United could do with strengthening at the back and French defender Mangala is reportedly another to have caught Moyes' eye. However with Porto wanting all of his £40m release clause, he seems a rather pricey option. Getty Images 14/21 Diego Costa Rooney and Van Persie have spent too much time this season on the treatment table - so more options in attack would be helpful. Who better then than a failed target of eternal rivals Liverpool and a man whose goals have fired Atletico Madrid to the top of La Liga? Highly unlikely Costa would wish to leave in January - and even less likely Atletico would let him. GETTY IMAGES 15/21 Blaise Matuidi Another midfielder strongly linked with an Old Trafford switch, the PSG man could be available for as little as £7m which would represent great value for money. Not the sort of signing to instil renewed confidence at Old Trafford - but perhaps one of the more likely arrivals. Getty Images 16/21 Andrea Ranocchia Another man being mooted as a defensive recruit for Moyes, the towering Italian has fallen out of favour at the San Siro and would surely jump at a move to Manchester United. 17/21 Everton Ribeiro The 24-year-old Cruzeiro man believes he could be the solution to United's midfield woes after being linked with a move there saying: 'I would fit in any part of the midfield. I would do well as a playmaker to support the attack.' It remains to be seen whether he'll get the chance to prove it with a January move. 18/21 Miralem Pjanic The Bosnian midfielder has excelled at Roma this season and would certainly be a good signing for United. Previously linked with moves to Arsenal and Spurs, a move to Manchester would mean no Pjanic on the streets of London. Roma have confirmed they have received offers for the Pjanic. <b>Miralem Pjanic</b> The Bosnian midfielder has excelled at Roma this season and would certainly be a good signing for United. Previously linked with moves to Arsenal and Spurs, a move to Manchester would mean no Pjanic on the streets of London. 19/21 Kevin Strootman Another Roma star thought to be wanted by United, the Dutch midfielder is however highly valued by Roma chief Rudi Garcia which may prove an obstacle to any move. 20/21 Toni Kroos The Bayern Munich midfielder is stalling on a new contract, raising hope he could be prised away. However, he's been integral to the multi-trophy winning side and it seems highly unlikely the German champions will let him go. GETTY IMAGES 21/21 Alex Teixeira If their pursuit of Strootman falls through, another man reportedly being lined up is Shakhtar midfielder Teixeira. The 23-year-old impressed against United in his side's recent visit to Old Trafford. 1/21 Dante Bayern Munich defender Dante would be interested in a move to the Premier League according to his agent - and United have been monitoring him. His current club could yet convince the defender to stay however. GETTY IMAGES 2/21 Alberto Herrera United tried to sign the Athletic Bilbao midfielder in the summer but his botched signing rather summed up their ineffective dealings in the transfer market. With a £30m release clause, he remains an available, if perhaps slightly pricey, option in January. Getty Images 3/21 Mario Mandzukic An old-fashioned target man, Mandzukic has been linked with a move to United recently after Bayern signed Robert Lewandowski. However, Lewandowski won't arrive until the summer - meaning United might have to wait. Reuters 4/21 Will Hughes Will Hughes has emerged as a transfer target for Manchester United boss David Moyes after a series of superb performances have catapulted Derby County into the upper reaches of the Championship. 5/21 Guarin There is no doubt that midfield is the area most in need of reinforcements for David Moyes and another man linked with an Old Trafford switch is Colombian international Guarin. Valued at around £15m, the Inter Milan man's versatility would undeniably improve things for the Red Devils. Getty Images 6/21 Bilal Basacikoglu Bilal who, you might ask, but the young Turkish winger is an emerging star at Dutch side Heerenveen and a player to catch the eye of David Moyes. Aged just 18, he may be a player more for the future than to immediately turn United's fortunes around. 7/21 Steven Defour For many years the Belgian was linked with a move to Old Trafford and having been a target of Moyes' at Everton, the midfielder could very well be the man brought in to improve things for United. Played for Porto recently against Atletico Madrid in a match watched by Moyes - did he catch the Scotsman's eye? Getty Images 8/21 Koke Reportedly one of United's main January targets, although the Atletico Madrid man is said to be very happy in the Spanish capital, particularly given his team's success this season. Might take some persuading to join Moyes' stuttering side. Getty Images 9/21 Ilkay Gundogan Undeterred by the modest success of their last Dortmund purchase, United could also be after midfielder Gundogan. Wouldn't be cheap but certainly an improvement on their current crop of players. Dortmund are understood to be keen to tie him to a new contract. Getty Images 10/21 Sami Khedira Another strongly linked with a Manchester move, the German international's recent serious knee injury makes a January switch unlikely but he could be brought in from Real Madrid further down the line. Getty Images 11/21 Ross Barkley Manchester United bought the last exciting teenage prospect to come through Everton's ranks so understandably they have been linked with the precocious Barkley. Knows Moyes from his Everton days, but will he join the Scot in making the switch from Blue to Red? Everton have already stated they will not sell in January. Getty Images 12/21 Fabio Coentrao After nearly signing on deadline day last summer, there's every chance that Moyes could return for Real Madrid's second choice left-back should he fail to lure another top name. Not really the priority though considering the good form of Patrice Evra. GETTY IMAGES 13/21 Eliaquim Mangala United could do with strengthening at the back and French defender Mangala is reportedly another to have caught Moyes' eye. However with Porto wanting all of his £40m release clause, he seems a rather pricey option. Getty Images 14/21 Diego Costa Rooney and Van Persie have spent too much time this season on the treatment table - so more options in attack would be helpful. Who better then than a failed target of eternal rivals Liverpool and a man whose goals have fired Atletico Madrid to the top of La Liga? Highly unlikely Costa would wish to leave in January - and even less likely Atletico would let him. GETTY IMAGES 15/21 Blaise Matuidi Another midfielder strongly linked with an Old Trafford switch, the PSG man could be available for as little as £7m which would represent great value for money. Not the sort of signing to instil renewed confidence at Old Trafford - but perhaps one of the more likely arrivals. Getty Images 16/21 Andrea Ranocchia Another man being mooted as a defensive recruit for Moyes, the towering Italian has fallen out of favour at the San Siro and would surely jump at a move to Manchester United. 17/21 Everton Ribeiro The 24-year-old Cruzeiro man believes he could be the solution to United's midfield woes after being linked with a move there saying: 'I would fit in any part of the midfield. I would do well as a playmaker to support the attack.' It remains to be seen whether he'll get the chance to prove it with a January move. 18/21 Miralem Pjanic The Bosnian midfielder has excelled at Roma this season and would certainly be a good signing for United. Previously linked with moves to Arsenal and Spurs, a move to Manchester would mean no Pjanic on the streets of London. Roma have confirmed they have received offers for the Pjanic. <b>Miralem Pjanic</b> The Bosnian midfielder has excelled at Roma this season and would certainly be a good signing for United. Previously linked with moves to Arsenal and Spurs, a move to Manchester would mean no Pjanic on the streets of London. 19/21 Kevin Strootman Another Roma star thought to be wanted by United, the Dutch midfielder is however highly valued by Roma chief Rudi Garcia which may prove an obstacle to any move. 20/21 Toni Kroos The Bayern Munich midfielder is stalling on a new contract, raising hope he could be prised away. However, he's been integral to the multi-trophy winning side and it seems highly unlikely the German champions will let him go. GETTY IMAGES 21/21 Alex Teixeira If their pursuit of Strootman falls through, another man reportedly being lined up is Shakhtar midfielder Teixeira. The 23-year-old impressed against United in his side's recent visit to Old Trafford.

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