Chelsea have accepted a £37m bid from Manchester United for Spanish playmaker Juan Mata, BBC reports.

The two time Chelsea player of the season will have his medical on Thursday before making the move to Old Trafford.

Mata bid his farewells to teammates and staff at the Chelsea training ground, and is believed to be signing a 4-and-a-half year deal with the Premier League Champions.

United chief David Moyes has however refused to comment on the Mata transfer after Manchester United’s penalty shootout exit to Sunderland in the Capital One Cup last night.

When asked, the former Everton manager replied, “We are not saying anything.”

Mata has been linked with a move away all season after failing to impress Chelsea manager Jose Mourinho.

If the goes through as planned, Manchester United will be beating their previous £30.75m transfer record for Dimitar Berbatov back in 2008.

Having been substituted in nine out of only 13  appearances this season, and with the World Cup only several months away, Mata is desperate for regular playing time to secure a place in the Spain side.

The Red Devils have been under-performing and it is no secret that they are planning to rebuild the squad, doing so by playing premium prices for top players.

“A lot of the work we are doing now is in preparation for the summer,” Moyes told United’s matchday programme before their League Cup semi-final second-leg against Sunderland on Wednesday.

“If we can do any business now then we will certainly try to do it, but I will not compromise the standards required for a player that can come into this club and help improve it.”

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