Chelsea are preparing a third bid for Manchester United’s Wayne Rooney, the Guardian understands.

Jose Mourinho remains keen on agreeing a deal for the 27 year old despite David Moyes insistence that the 27 year old is not for sale.

The Blues opening two offers – the latest of which thought to be around £25m – were rejected out of hand by the Premier League champions, meaning the former Everton man may now have to hand in a transfer record to force through a move.

The striker does look to be heading towards the Old Trafford exit door, after reportedly being asked to train away from the first team as the saga continues.

Meanwhile, Rooney has been named in Roy Hodgson’s squad for next week’s friendly against Scotland, along with Chelsea trio Ashley Cole, Gary Cahill and Frank Lampard.

Elsewhere, Nathan Ake has signed a new five year contract with the club after breaking into the first team last season, while Lucas Piazon is close to securing a loan move to Vitesse Arnhem.

Dutch centre-back Ake made six appearances last year, and is delighted to have signed the new deal, while Piazon is set to join fellow Chelsea youngers Gael Kakuta, Patrick van Aanholt and Cristian Cuevas at the Eredevise club.