Manchester United manager David Moyes has confirmed that the club have returned with a second offer for Barcelona midfielder Cesc Fabregas. A bid of €30 million (£25.8m) was knocked back last week with the Spanish champions claiming that Fabregas was keen to stay at the Camp Nou. But Moyes will not be deterred with chief executive Ed Woodward still pushing hard to strike a deal.

“My understanding is that Ed's had a response and he's spoken with them [Barcelona],” Moyes explained as the club arrived in Yokohama, Japan for the latest leg of their pre-season tour. “I think we made a second offer but Ed is dealing with that rather than me, personally. When you're interested in good players you want to give it every opportunity to materialize and I'll do that. I hope things can continue and move forward.”

Barcelona, though, appear resolute in their stance that Fabregas won’t be leaving. "Fabregas is not for sale," a Barcelona source said on Monday, according to BBC Sport. "The president [Sandro Rosell] has been very clear with Man United.”

There could be further movement on a deal imminently with Barcelona reported to have appointed Gerardo Martino as the club’s new manager on Monday following the departure of Tito Vilanova. Failure to land Fabregas would represent another blow following missing out on fellow-Barcelona midfielder Thiago Alcantara. Yet, Moyes has played down fears about United’s lack of activity so far in the transfer window.

“There isn't any real update I can give you, though. I think everybody had thought this could be the summer where transfers would happen later in the month. You have to remember I only started the job on 1 July. So, in truth, I've only been in the job for three weeks at this present time.”

Manchester United are thought to have another target firmly on their horizons and will push ahead in the pursuit of Tottenham attacker Gareth Bale, according to The Times. Indeed, it is claimed that United are prepared to spend up to £100 million to land their leading targets, Bale and Fabregas. Reports emerged recently suggesting that the Premier League champions were preparing a £60 million bid for Bale.

The Welshman, who has also been strongly interesting Real Madrid, looks likely to remain at White Hart Lane, however. With Bale so far intimating that he is happy to stay put for the time being, despite the absence of Champions League competition, Tottenham are steadfast in their determination that the 24-year-old will not be sold in the current transfer window. "No offers, no," Tottenham boss Andre Villas-Boas said over the weekend, according to Sky Sports. "Bale is not for sale at any price."

Moyes has again suggested that it is central midfield where his priorities lie in the transfer market. The Sunday People claims that United are also keen on Newcastle’s Yohan Cabaye and have even made a £15 million bid for the France international.

United have long been linked with Cabaye, who joined Newcastle from Lille two years ago. It is likely that the 27-year-old would be amenable to move too following a disappointing last season and the unsettling appointment of Joe Kinnear as director of football at St James’ Park.

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