The Argentina international has been up for sale at United since the end of last season.
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Chelsea, among many clubs, have been in contact and the Daily Mail says Garnacho has made it clear he wants a move to Stamford Bridge.
Chelsea are willing to go as high as £50m for Garnacho, though for now United regard the winger at the higher price of £70m.
Chelsea remain keen, though may seek to shift out Nicolas Jackson and Christopher Nkunku before entering final negotiations with United.