Jose Mourinho will make a final bid of £40million for Wayne Rooney within the next 48 hours writes Alan Nixon of the Sunday People.

Chelsea boss Mourinho wants Rooney as his new No.9 and owner Roman Abramovich will back him up with a stunning four-year contract worth an incredible £300000 a week.

But if Manchester United manager David Moyes maintains his stance that the England striker is not for sale then Mourinho will use the money to fund a bid for Borussia Dortmund superstar Robert Lewandowski.

The Chelsea boss is hoping the sheer size of the Rooney bid will make the Old Trafford giants and the club’s American owners the Glazer family see it makes financial sense to do the deal.

Rooney’s value will drop after the transfer window closes as he has just two years left on his current United contract.

Mourinho and co are looking at Dortmund’s Polish goal machine Robert Lewandowski as a possible replacement should Project Rooney fall through.

Lewandowski is in the final year of his contract and has his sights on a move to Bayern Munich next summer when he is a free agent.

But Chelsea know that Dortmund WILL sell at £40million – it’s great money and a huge snub to their hated rivals Bayern.

The snag is persuading Lewandowski to move to England but they plan to throw so much money at him that it turns his head.

Mourinho desperately wants Rooney but will go elsewhere if he has to.

Samuel Eto’o is also being considered but only as a short-term solution.

Chelsea have also been given encouragement to bid for Liverpool's Luis Suarez by his camp.

The Uruguayan is a long-shot option but could yet move up the wish list.

Rooney came on for 28 minutes in United’s 4-1 demolition of Swansea yesterday and had a hand in two of the goals.

But he noticeably did NOT celebrate with his team-mates and is clearly desperate to get away.