Manchester United are convinced that Mason Mount wants to move to Old Trafford, but they are refusing to increase their £55m (€64m) bid for the England international.
Mount has just a year remaining on his contract at Chelsea and appears unlikely to sign an extension to that deal. Instead, the Blues will look to sell him this summer, with United the leading suitors as Erik ten Hag continues to overhaul his squad.
The Red Devils' move for Mount is stalling though, with Chelsea refusing to budge on their asking price for their academy product. That has left United frustrated, with club chiefs unwilling to increase the offer they last put on the table.
That offer was rejected by Chelsea on Friday night, with the Blues instead pushing for £57m plus an additional £8m in add-ons. But according to BBC Sport, United are 'refusing' to conduct further negotiations on what they see as a United tax.
The Red Devils believe that Chelsea's valuation is too much and is out of step with what they bought Raheem Sterling for last summer. Sterling had also entered the final year of his contract at Manchester City.
Mount is still pushing to move to Old Trafford, having already agreed personal terms with United. The Red Devils remain convinced that the midfielder wants to join and he remains at the top of their wishlist.
But they will not be drawn into paying a premium for a player who will be available on a free transfer next summer. Instead, they feel their offer is fair and are 'adamant' they will not increase their offer.
Former Tottenham star Stephen Kelly has slammed Chelsea for their attitude to negotiations. Kelly believes that given that Mount appears to have made up his mind about leaving, the best move is to sell him.
"He is only going to be worth what United are willing to spend on him. You would think a deal around £55-60m would be something both teams could get on board with him," Kelly told Radio 5 Live.
"Of course, he's an English player so that put an extra percentage onto the price. Plus, there is always a sense of not wanting a player you have developed to go for anything less than what he is worth.
"But he has made his mind up and wants to force the situation. I don't think there will be long left - it will be a better outcome for both sides when he has gone."
Both Chelsea and United are keen to overhaul their squads, with Mount a key part of both teams' summer plans. At this point though, it appears that the negotiations between the two rivals are deadlocked.
