Chelsea this week have had an improved bid of £26 million rejected for John Stones.

Jose Mourinho has openly admitted his desire to sign the player but his club have failed to break Everton’s resolve at the second attempt. It is unclear if a third offer is imminent but Manchester United are also thought keen on the player.

There is no doubting the talent of the young Everton man but where is he needed most?

Anyone who watched both Chelsea and United defending in the Premier League last season would quickly suggest that he is urgently required up in Manchester.

The Old Trafford side conceded only five more league goals than the champions over the course of the campaign. But what the stats don't tell you, however, is that it would have been far higher were it not for the heroics of goalkeeper David De Gea. It is widely believed that Louis Van Gaal is in the market for a centre back and that his side badly need one.

Football, though, is rarely clear-cut and an analysis of both clubs suggest that it is in fact Chelsea, who remain favourites to sign Stones, that actually need him most.

Last season Chelsea’s rearguard was imperious. John Terry was back to his best and was supported resolutely back countryman Gary Cahill at centre half. On the right hand side Branislav Ivanovic, who would walk into a centre-back position at virtually any other club in the country, excelled and provided real attacking threat. And the left, Cesar Azpilicueta was the surprise package, delivering great balance and consistency.

The problem however, is that same back four will have an average age of over 30 by Christmas. Terry especially, while still an outstanding defender and leader, turns 35 on 7th December. Chelsea do have Kurt Zouma, who looks a superb prospect at just 20, waiting to come in, though. The young Frenchman featured a few times last season but it seems Mourinho feels he needs further cover.

He is planning now for Terry’s farewell and clearly sees a Stones-Zouma partnership as the eventual succession to Terry and Cahill. This strategy is almost un-Mourinho like but it gives us insight into the Portuguese’s future plans.

He is a different phenomenon this time around; a man who is building a dynasty rather than just a winning team.

Everywhere he has been to date, his approach has been straightforward: assemble an experienced core of players, gain their trust, cultivate an “us an them” mentality.

He has enjoyed huge success and has never needed more than a couple of seasons. This time though, it seems he might be looking to lay foundations for a sustained period of dominance.

Brazilian teenager Nathan has already been recruited this summer, which seems like more forward planning.

Stones is the hottest defensive prospect in the Premier League at the moment and if he heads to Stamford Bridge he would help to safeguard Chelsea’s position at the top of the table for years to come.

United meanwhile, are reported to have been tracking both Sergio Ramos and Nicolas Otamendi for most of the summer.

These two, Ramos especially, offer far more in experience than the 21 year old Stones. While Van Gaal no doubt admires the potential in the Everton man and may not have ruled out an approach, he is a step behind his West London counterpart in the assembly of his team.

Mourinho has already constructed title winners and is looking to consolidate power, while the Dutchman needs a ready-made defender to help his Red Devils compete for the league crown.

United’s first choice centre halves are also younger than those at the Bridge and therefore, unless Van Gaal deems them all inadequate, should be around for the foreseeable future.

Phil Jones has great potential if he can stay injury free, Chris Smalling looked the most assured last term and seems to have his boss’ trust, while Johnny Evans future remains uncertain but he offers experienced cover.

They also already have young defenders coming through the ranks such as Paddy McNair and Tyler Blackett.

While a centre back of Stones’ quality would certainly enhance the United defence, there is more of a question mark over whether he is the right man at the right time.

Stones, despite his young years, may well consider himself ready to play for a top-four side. He already has England caps to his name and it seems he might well be keen to force through a move.

He may have to bide his time for another season but it seems likely he will be featuring at a Champions League side before too long.