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But speaking on United's official website, Elliott claimed that the club had put a new offer to the striker this week and that he is still considering it.
Elliott said: "We have offered him a couple of offers to keep him the second meeting his initial request, however through an agent he wanted this improving further in a few areas.
"Just a couple of days ago Pauls agent recieved a revised offer from us...we have not yet recieved a response to this offer.
"So it is factually incorrect that Paul Hayes has turned down his latest contract offer.
"It is madness to suggest Paul should be booed, he remains an important part of the team, well positioned to get us promotion.
"He has never said he does not want to play for us and has in fact been doing voluntary extra training to keep himself sharp.
"Paul Hayes like he has been all season should be motivated and cheered by the supporters, he is a young man looking to get his goal scoring touch back, he needs support - not the weight of some fans on his shoulders.!