Musannaf Ibn Abi Shayba 1:1393

Abu Bakr narrated to us, he said: Waki’ narrated to us, from Shu’bah, from Qatadah, from ‘Uqbah ibn Sahban: He said: I heard Ibn ‘Umar saying: "Tayammum is more beloved to me than Wudu’ with seawater."