Manchester United and Paris Saint-Germain are in advanced negotiations for Ángel Di María, with the French club having offered €40m (£28.5m) to buy the 27-year-old.

The fee is less than half the British record £59.7m United paid Real Madrid for Di María 12 months ago. Ed Woodward, the executive vice-chairman, is thought to be resisting PSG’s offer as he seeks a higher price. Although Louis van Gaal had wanted the Argentinian to stay the manager now accepts Di María wishes to leave and so there would be some surprise if he were still at the club when the transfer window closes on 1 September.

Juan Mata plans another double figures goal haul for Manchester United Read more

Di María’s location continues to be unknown. He was expected to arrive at United’s base in San Jose, California, on Saturday after the 3-1 tour victory against Barcelona but failed to do so.

Last season he struggled to establish himself in Van Gaal’s side. After he was sent off in United’s 2-1 FA Cup quarter-final defeat to Arsenal on 9 March the manager did not start him again until the final game of the season, at Hull City, more than two months later.

Di María’s compatriot Marcos Rojo also failed to arrive in San Jose. It is unclear whether the defender will be fined; he is believed to have now renewed his passport though he may also have been unable to enter the United States after being arrested last year in his homeland.

Real Madrid tell Sergio Ramos he will not be sold under any circumstances Read more

United are understood to be stepping up the attempt to sign the Barcelona forward Pedro, who has a £22m release clause. The 27-year-old is minded to join United and if personal terms can be agreed the Spaniard could become Van Gaal’s sixth close season signing.

The fifth was Sergio Romero, the Argentina goalkeeper who played for Van Gaal at AZ Alkmaar and whose move from Sampdoria was confirmed by the club on Monday. David de Gea could still leave for Real Madrid though United insist this will only occur if Sergio Ramos comes the other way. The defender has been told by Real’s president, Florentino Pérez, he will not be sold under any circumstance.

Van Gaal said Romero can compete with the Spaniard for the No1 jersey.

The manager said: “I have of course spoken with Sergio and also with David and with me always the best shall be in the lineup. So you have to fight.”