United is considering making a club-record transfer bid for Chelseas Mata with hopes of signing him during the January transfer window, The Telegraph reports.

A deal, which would break Uniteds transfer record, has been discussed with intermediaries, the report says. United would have to offer around 37 million [$60.8 million] for the 25-year-old Spanish international in the hope of pushing a deal through.

It is believed, however, that should United make a bid of around 37million for Mata, it could persuade Chelsea to sell especially if they also give [Chelsea manager Jose] Mourinho plenty of time to bring in a replacement before the window closes on Jan 31. That means an offer would have to be made in the next few days.

Matas status at Chelsea has plummeted since Mourinho arrived at Stamford Bridge last summer. Mata was Chelseas Player of the Seasonfor two straight seasons (2011-12 and 2012-13), but Mourinhos preference for Eden Hazard, Willian and Oscar has reduced his role from attacker-in-chief to outcast. It has been reported that Mourinho believes Matas qualities are incompatible with the style of play he wants to instill at Chelsea. Last week, Mourinho told reporters that Mata would not leave the club in January, but United could change his stance with an eye-popping transfer bid.

United has struggled under first-year manager David Moyes in 2013-14. Sundays loss to Chelsea effectively ended the Red Devils hopes of retaining their Premier League title, and it has become apparent that Uniteds squad needs rejuvenation.

Moyes controls Uniteds transfer strategy, and he has significant funds reportedly around 80 million ($131 million) at his disposal. Moyes hasnt made any signings in the current transfer window, as he reportedly had little interest in making a panic buy to ease Uniteds woes.

Its inevitable that pundits and fans will view Matas potential move to United in such a light, and that view is neither entirely true nor entirely false. Mata is hoping to earn a spot on Spains squad for the 2014 FIFA World Cup, but his role as a Chelsea squad player (as opposed to automatic starter) significantly reduces the likelihood Spain selecting him this summer. If Mata agitates for a move, it would suggest a high level of panic on his part. Meanwhile, Matas reported fee would break Uniteds transfer record, surpassing the 30.7 million ($50.5 million) it spent on Dimitar Berbatov in 2008. The price would also aptly reflect the progression Mata has made since moving to English soccer in the summer of 2011. Chelsea signed him from Spanish club Valencia for 23.5 million ($38.6 million) in August of that year. The Blues could make a 13.5 million profit ($22.2 million) by selling him to United in January, and that doesnt even take Matas goals and the trophies he helped Chelsea win into account.

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Report: Manchester United Wants To Buy Juan Mata From Chelsea For $61 Million

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