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Manchester United have had a £40m bid for Chelsea's Mason Mount turned down.
United manager Erik ten Hag has identified Mount, 24, as someone who can bolster his attacking options.
However, given the England international has only a year left on his contract, United do not feel Chelsea's £70m valuation is realistic.
The Old Trafford outfit are likely to make another offer for the attacking midfielder but are mindful of their overall transfer budget this summer.
For the same reason, it is felt to be highly unlikely that United will sign England striker Harry Kane, 29, from Tottenham for £100m.
Ten Hag has prioritised a new striker this summer, but Mount's ability to operate in advanced positions is understood to have made him a target.

Mount joined Chelsea's academy at the age of six and had loan spells with Dutch side Vitesse Arnhem and Derby County before making his first-team debut in August 2019.
For three seasons he was a first-team regular, helping the Blues win the Champions League in 2020-21, but his number of Premier League starts for 2022-23 dropped to 20.
Mount missed the end of the domestic season with injury as Chelsea finished 12th, leaving him with 33 goals from 195 appearances for the Blues.
Chelsea have been in contract talks with Mount for much of last season but the club has spent £600m over the past two transfer windows and needs to sell before 30 June to ease Financial Fair Play concerns.
Mount made his senior England debut in September 2019, helping them reach the Euro 2020 final - played in 2021 - and he now has five goals from 36 caps.
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