Barcelona is done entertaining Manchester United's offers for Cesc Fàbregas. After rebuffing the second and latest bid from England, worth €35 million, director of football Andoni Zubizarreta touched bases with the midfielder, who assured him that he had no intention of departing for Old Trafford.

Sandro Rosell's next move was an emphatic one: he immediately sent United a letter officially rejecting the offer and asking the English club to abandon its pursuit, because the former Arsenal man was not for sale. This decision was taken in conjunction with Tata Martino, who has made it clear to the midfielder that he considers him a key part of his plans.

As such, the club is unperturbed by the mounting speculation in England that United is set to up the ante with a third offer exceeding €40 million. Red Devils boss David Moyes is keen to build a side around Fàbregas, who is his top target.

United has never hidden its admiration for Cesc, believing that the 26-year-old could take the Old Trafford outfit to another level and put it back among the contenders for the Champions League. The Red Devils have sought to tempt the midfielder by playing on his frustration at finding himself beneath the trio of Xavi, Busquets and Iniesta in the pecking order for the big games, but it looks increasingly likely that Fàbregas won't be taking the bait.