Heraldo de Madrid - Zilliacus says offer to buy Manchester United remains

Zilliacus said earlier this month he would not be entering a third round of bidding, accusing existing United owners the Glazer family of turning the process into a "farce".

But he said then his second-round offer remained on the table ahead of the deadline for third bids to be submitted on April 28.

And he reiterated his position on Tuesday, saying on Twitter: "As said when I announced that I would not do a new third-round bid, I have today informed the bank handling the sale of United that my bid from round two stands. My bid does not have a cap. The final price is subject to negotiations with the sellers #ManchesterUnited #UnitedWeStand."

Qatari banker Sheikh Jassim Bin Hamad Bin Jassim Bin Jaber Al Thani and British billionaire Jim Ratcliffe both submitted a second bid for the Premier League club last month.

Several offers are understood to have been received in recent weeks but Sheikh Jassim and Ratcliffe remain the front runners to buy United should the Glazers give up control of the club they bought in 2005 for £790 million ($980 million).

United's unpopular US-based owners announced in November they were conducting a strategic review, with the sale of the club one option being considered along with external investment.

The Qatari group has reportedly made an offer of about £5 billion for 100 percent ownership of the club while Ratcliffe, a boyhood United fan, wants to buy the combined Glazer shareholding of 69 percent.

US hedge fund Elliott Investment Management is understood to have made a bid for a minority stake.

The Glazers' asking price is believed to be around $6 billion -- a figure that would make the 20-time English champions the most expensive sports club in history.

Q.Rios--HdM