Valencia hitman David Villa is understood to have his heart set on a move to Manchester United, despite reports that Chelsea are planning a £33million bid for the Spanish striking sensation.

The Daily Mirror claims Blues owner Roman Abramovich has given boss Carlo Ancelotti the green light to launch a big money bid for the prolific 27-year-old, who looks increasing likely to be sold by debt ravaged Los Che in January.

Chelsea are hopeful of landing Villa, who has netted seven goals in as many games in La Liga so far this season, at the second attempt after failing to lure him to Stamford Bridge in the summer.

Of course, much would depend on whether or not the Court of Arbitration for Sport decide to suspend the Blues' FIFA-imposed transfer ban until their appeal is heard, which would allow them to splash out in the New Year.

And another major stumbling block could be that "El Guaje" is believed to prefer a move to Chelsea's title rivals United, whom are said to be preparing their own move for Villa, and team-mate David Silva in January.

Sir Alex Ferguson is a huge admirer of Villa - top scorer as Spain won Euro 2008 - but would be reluctant to invest so much cash in a player with no re-sale value given that the hitman turns 28 next month.

Fergie remains keen to lure Villa to Old Trafford, but knows his hopes of negotiating a deal with Valencia could become impossible if it turns into an auction, especially with Chelsea preparing a mega offer.

A source close to Villa is quoted by the Daily Mirror as saying: "David was approached about the Chelsea move in the summer but did not fancy it. He was not sure how often he would play or whether they played his style.

"Manchester United is his first choice in England, but there is a problem with that because of the price and his age. If it can be agreed with Valencia he would sooner go to Old Trafford."