Manchester United will not be pursuing Cole Palmer this summer. United chiefs are aware that the England and Chelsea sensation is beyond the club's financial reach. An attacking midfielder is not amongst the club's priorities for squad reinforcement. United have splashed out nearly £135million on acquiring Matheus Cunha and Bryan Mbeumo, and consider this position adequately covered.
United's shortlist features Adam Wharton, Elliot Anderson and Carlos Baleba, though they remain conscious of the potential price tags attached to this trio.
However, Chelsea boss Liam Rosenior maintains there is absolutely no possibility of Palmer being sold. Palmer penned a nine-year contract with Chelsea upon joining them in 2024, tying him to the club until 2023.
Speaking earlier this week, Rosenior said: "There's no reason for assurance. It's so unrealistic. It's come from nowhere. There's nothing in it. There's no reason to have the conversation. That's where I'm at.
"Cole is very happy. I've had numerous conversations with him. Our thoughts are on how we can make this team better, how he can improve and how I can help him."
"He loves being here and he wants to be a Chelsea player. You can't stop speculation, but some speculation is so far from the truth. There's no point in having a discussion about it."
United would need to pay approximately £100m to secure the 23-year-old, as well as offering him wages of around £250,000-a-week.
There are also concerns that United may not qualify for Champions League football, undermining their ability to attract targets to Old Trafford.
The deal would make little financial sense for United, who are prepared to offload Marcus Rashford to Barcelona this summer for a reduced fee of £25m.