Manchester United have taken the top-level decision that Wayne Rooney will not be sold to Chelsea no matter how much money is offered or whatever the potential risks of keeping an unhappy player. Their stance is irreversible and will represent a significant setback for José Mourinho, who had been under the impression a deal to take him to Stamford Bridge was only a matter of time.

Chelsea have already failed with two bids, offering £23m on 16 July and £25m on 4 August, and had been convinced United would eventually cave in rather than keep a player whose relationship with the club had deteriorated so badly.

On the contrary, the Glazer family is absolutely determined there will be a show of force at Old Trafford this summer and that means automatically rejecting any further Chelsea bid out of principle. United believe it would be weak in the extreme to bend to player power, no matter how messy it threatens to become before 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 forward, who is in contention to lead England's attack against Scotland at Wembley on Wednesday, will be told United still cherish him as a player and that he needs to think long and hard about clearing his mind and rediscovering his best form in a World Cup year.

Over the next couple of weeks there will be a public request from David Moyes that United's supporters recognise his contribution to the club over the last nine years and refrain from making their displeasure known when he returns to the team. Rooney's determination to move to Stamford Bridge, having handed in a transfer request in October 2010 amid strong interest behind the scenes from Manchester City, has turned many fans against him. The hope at Old Trafford is that it will eventually blow over and that Rooney will come to realise his falling out with Sir Alex Ferguson should have no bearing now.

It represents a calculated gamble on United's part, with the club acutely aware Rooney no longer wants to be at Old Trafford and that Moyes will have his work cut out to get him back to his best.

However, the Guardian has learned there has never been a point over the summer when United have placed a valuation on him – or even talked about it. Chelsea's bids have been considered derisory behind the scenes at Old Trafford but that is largely irrelevant compared to the bigger point that it is not a financial matter, but more a case of protecting the team, supporting Moyes and ensuring there is no damage to the club's status. Chelsea's £50m signing of Fernando Torres from Liverpool was widely seen throughout the game as a shift in dynamic between the two clubs. United are adamant they will not put themselves in the same position.

Their thinking is also driven by a recognition that Rooney belongs to a rare group of match-winning players and that, at 27, selling him to Chelsea would mean passing on a forward capable of scoring 20 to 30 goals a season for the next five years. United, in short, are in complete agreement with Gary Neville's view that they "would be mad to sell him".

That falls in line with a promise made to Moyes when he took over from Ferguson that United would keep together the squad that won the league last season. United, for example, have rejected several bids for Nani and the only player they are willing to move out is Bébé.

Over time, United hope Rooney will start enjoying being a United player again and recognise this is a team where he can still achieve his ambitions. Moyes remains keen to bring in Marouane Fellaini and Leighton Baines from Everton and the club are looking at other options in midfield.

Moyes would ideally like two central midfielders but shied away from a deal for Thiago Alcântara because he was not entirely convinced by a player Bayern Munich subsequently signed from Barcelona. United have been frustrated by Barcelona's reluctance to part company with Cesc Fábregas but their information throughout several weeks of negotiations is that he is extremely anxious about how much he will play this season and would jump at the chance to move to Old Trafford, despite his statements to the contrary, if the Catalan club told him he was not required. United are retaining their interest, even if there is now an acceptance there is a low probability of it coming off.

Rooney, meanwhile, will have plenty to think about when he returns to United from international duty. The team begin the new Premier League season at Swansea City on Saturday followed by Chelsea visiting Old Trafford on 26 August and a match littered with off-pitch politics. No deal was ever likely before that game and Chelsea will discover in the coming weeks that United are not willing to bargain, at any price, after that date either.