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Reports in Spain claim that Atletico Madrid have rejected an offer of €36 million (£24 million) plus Diego Forlan from Manchester United for teenage striking sensation Fernando Torres.
Catalan daily El Mundo Deportivo have stated that the bid was submitted by the Premiership titans 'a few days ago' but was immediately rejected by Los Rojiblancos.
Despite the acquisition of Louis Saha from Fulham, United are keen to further bolster their striking options and would appear prepared to dispense with Forlan - already linked with Valencia this year - who has struggled to make the grade since his arrival at Old Trafford in January 2002.
Torres, already a full international with three caps to his name, is regarded as the outstanding youngster in Spanish football and is enjoying a superb season domestically.
The powerful youngster has bagged 13 goals for Atletico so far this term and has been the driving force behind their push for European football.
A product of the club's youth system, Torres has become an idol for Atletico fans and recently signed a new long-term contract at El Vicente Calderon.
The deal, aimed to ward off interest from Europe's big guns, ties the hit-man to the capital club until 2008, and has set his release fee at €90 million (£60 million).
The Primera outfit are determined to retain the services of their prized asset and issued a stern hands off to Chelsea earlier in the season after it was reported that Roman Abramovich had sanctioned a multi-million pound move for the player.
It seems that United are the next big club to test Atletico's resolve but the response remains the same.
Barcelona are also reported to be preparing a summer move for the teenager but with Torres, a self-confessed Atletico fan, having already insisted that he wants to continue at the club, it seems that 'El Nino' will not be leaving the Calderon for the foreseeable future.
