Paris Saint-Germain have offered £28.5 million to buy Angel di Maria from Manchester United.

The fee is less than half the British record £59.7 million United paid Real Madrid for Di Maria 12 months ago. Ed Woodward, the executive vice-chairman, is thought to be resisting PSG’s offer as he seeks a higher price.

Louis van Gaal had wanted Di Maria to remain with the club.

Di María’s location continues to be unknown. He was expected to arrive at United’s base in San Jose, California, on Saturday after the 3-1 tour victory against Barcelona but failed to do so.