Mount made his debut for Chelsea in 2019
Manchester United have offered around £55m in their third bid for Chelsea midfielder Mason Mount.
The Old Trafford club have warned that they will withdraw from negotiations with the Blues if the offer is not accepted.
Chelsea are believed to value the England international at £70m.
However, United believe that figure is excessive as Mount has just one year left on his contract and talks over an extension have stalled.
United boss Erik ten Hag wants Mount to become his first signing of the summer as he looks to strengthen his squad following their Champions League qualification next season.
Personal conditions are not thought to be an issue and United are confident the player wants to move to Old Trafford.
Mount, who has scored 33 goals in 195 appearances for Chelsea since making his debut in 2019, missed the end of the domestic season through injury as the Blues slipped to 12th, their lowest finish in more than 25 years.
He won the 2021 Champions League with Chelsea and started their 1-0 win over Manchester City in the final. He also won the FIFA Club World Cup and UEFA Super Cup with the Blues.
The 24-year-old has made 36 appearances for England, scoring five goals, and was part of manager Gareth Southgate’s squad for the 2022 World Cup in Qatar.
Mount came through Chelsea’s academy before joining Dutch side Vitesse on loan for the 2017-18 season, scoring nine goals in 29 Eredivisie appearances.
The following campaign he was loaned out to Derby County, scoring eight goals in 35 Championship games under manager Frank Lampard as the Rams suffered a 2–1 defeat by Aston Villa in the play-off final.
After returning to Chelsea in 2019, Mount made his breakthrough under newly appointed Lampard and became a key player at Stamford Bridge.
Chelsea appointed former Tottenham boss Mauricio Pochettino as their new manager last month, replacing interim boss Lampard, who took over following the sacking of Graham Potter.
Chelsea won’t sell if valuation not met – analysis
The Mason Mount situation has been simmering for some time, and now it appears to be coming to an end.
Chelsea want to keep Mount, but his contract situation, lack of agreement and Manchester United’s long pursuit suggest it can only end one way.
When Todd Boilley and the Clearlake group took over, they made sure not to let players enter the final two years of their contracts. They were stung the previous season when they lost Antonio Rüdiger on a free transfer to Real Madrid, leaving them with plenty of work to do in the transfer market.
Chelsea made two contract offers for Mount last year and wages would be comparable to those of other big names at Stamford Bridge.
In an attempt to try to resolve the situation, Chelsea even discussed with Mount’s camp the possibility of extending his contract by a year, increasing his money and giving everyone more time to find a solution – but as with the other two offers, this was rejected.
The main problem with these negotiations is that Chelsea and the player have not been able to agree on wages.