Report: Manchester United makes 2nd offer of about £35.4 million for Sergio Ramos

Manchester United is reportedly refusing to let down in its pursuit of Sergio Ramos.

According to James Ducker of The Times, United has made a second offer of roughly £35.4 million for Ramos after its opening bid of £32 million was rejected by Real Madrid on Tuesday. However, the revised figure still falls well short of the £46-million valuation the Spanish club has apparently attached to the 29-year-old centre-back - one that United views as excessive.

Furthermore, United is also allegedly "prepared to play hardball" over David De Gea, as Louis van Gaal's side will only allow the 24-year-old shot-stopper to join his boyhood club if Real Madrid forks over in excess of the £32.6-million world-record fee for a 'keeper that Juventus paid Parma for Gianluigi Buffon in 2001.

It was reported Wednesday that Ramos had met with Real Madrid's chief executive, Jose Angel Sanchez, at the Valdebebas training ground and communicated his intention to depart the Santiago Bernabeu, where the player has spent the last 10 years of his career.

Ducker claims Ramos received a phone call from Real Madrid president Florentino Perez, with whom the defender is apparently not at peace, on Thursday, and United is under the impression the pair will not be able to resolve their dispute, which allegedly stems from promises that weren't honoured regarding a new deal following Euro 2012.

United's concern remains that Ramos could be persuaded to stay at the Bernabeu if Real bow to his demands for a new contract worth about £7 million a year after tax, but they are confident that the player's interest in moving to Old Trafford is genuine and that his conflict with Perez will not easily be resolved.

Ramos' contract expires in July 2017, while one year remains on De Gea's contract.