London, July 31 (IANS): English football club Manchester United are preparing a third bid to sign Barcelona midfielder Cesc Fabregas.

David Moyes, after taking over from Alex Ferguson as the club manager has made two unsuccessful efforts of 26 and 30 million pounds to bring Fabregas to Old Trafford and the latest bid is set to be in the region of 35 millions pounds, their highest bid for any player, reports the Telegraph daily.

But the reigning English Premier League champions could face another failed bid as Barcelona are in no mood to lose the Spanish international. Their new coach Gerardo Martino said that they will reject any new bids for the player Tuesday and reiterated that Fabregas is not for sale.

"I’m not going to involve myself in the club's accounts, but considering the club has already rejected two offers, I would guess it will reject a third. In other words, he will remain here," Martino had said earlier.

Fabregas' silence over the transfer talks have also boosted Moyes' hopes of bringing him to Manchester United and they have placed a club record bid for the former Arsenal midfielder after they paid 31 million pounds for Dimitri Berbatov to Tottenham Hotspurs in 2008.