The Spain No.1 wants £350,000-a-week to extend his deal at Old Trafford.
United chiefs backed themselves into a corner with stars after handing Alexis Sanchez a bumper deal last January.
The Chilean’s failure to justify his £400,000-a-week basic salary and mega-money add-ons has frustrated a number of players and left executive vice-president Ed Woodward in a nightmare situation.
And that is nowhere more prevalent than with De Gea, who is fast approaching the last 12 months of his deal.
United have been in talks with De Gea and his representatives for over 18 months now, but the two parties have failed to reach a deal.
De Gea’s camp have set their bar, and United have been hoping that they would compromise.
But with Paris Saint-Germain circling, a standoff has ensued and the 28-year-old’s future is anything but certain.
Now The Sun reports that a new offer from United has been rejected, with the club again failing to reach the £350,000-a-week figure.
It is a big blow to Ole Gunnar Solskjaer, who has been hoping to have De Gea tied down so that he can focus on his summer overhaul.
Yet, there is no guarantee that De Gea leaves this summer.
PSG are ready to make a £60million move, which will ask a serious question of the United hierarchy.
But United are under no financial pressure to sell De Gea, and it’s believed that they are ready to hold him to his contract, rather than selling for a knockdown fee.
That duo will be more inclined to push for his signature in 2020, when he can walk away on a free transfer.