Barcelona have categorically stated that midfielder Cesc Fabregas is not for sale at any price after it is understood that Premier league outfit Manchester United are preparing a third bid for the player.

United are already have had two bids rejected for the 26-year-old. Their first offer of £ 25 million was made in the middle of July, while they recently upped their offer to £ 30 million plus a few appearance based bonuses. It is understood that Barcelona have said that Fabregas will not be sold at any price.

For long periods, there was a lot of speculation that Fabregas might actually be sold before the end of the transfer window after he has not impressed the bosses at Barcelona since arriving in the summer of 2011 for £ 35 million. He has also been criticised by his own fans on several occasions, although his former manager Wenger has stated that Fabregas has been utilised in the wrong way a Barcelona. According to Wenger, Fabregas is a player who needs regular games in order to bring out the best in him. Since he is constantly substituted and played out of position at Barcelona, it is difficult for the 26-year-old to recapture his Arsenal form.

United have been looking to strengthen their midfield since the arrival of David Moyes.

"United's interest for Cesc Fabregas is obvious, he's a great player but it does not bother us. It does not matter what they offer us, we are not selling him. If there was a higher offer would we accept it? No. We're proud that a club like that wants one of our players," said Barcelona vice-president Josep Maria Bartomeu in a press conference. The club recently appointed Gerardo Martino as a replacement for Tito Vilanova, who stepped down from his managerial job.