Rooney not prepared to sign new Man Utd deal
The England striker is understood to be waiting until at least the summer to see who else David Moyes brings in before making a decision about his future.
United want to offer the 28-year-old a new four-year 250,000 pound a week plus incentives deal.
United is expected to bid around 39 million pound for Mata, The Mirror reports.
Chelsea is not against the Spanish midfielder, 25, moving to Old Trafford.
He is believed to want to join United to boost his chances of making the Spain squad for the World Cup. (ANI)