Sancho is keen on a return to the Premier League, but Dortmund and Man United remain poles apart on their valuations for the player.
The Bundesliga club is demanding over £100million for Sancho whom they paid Manchester City £8million for in 2017.
Man United remain favourites to agree on a deal for Sancho, but officials behind the scenes at Old Trafford believe Dortmund’s valuation does not sufficiently reflect the costly fallout from the COVID-19 pandemic and must be cut substantially if a deal is to be reached between both clubs.
Ole Gunnar Solskjaer’s side is yet to make an official approach for Sancho, who has scored 17 Bundesliga goals and registered 16 assists for Dortmund so far this campaign.
Meanwhile, Dortmund’s CEO Hans-Joachim Watzke earlier this week reiterated that Sancho would only leave the club if their valuation was met.
Watzke told Sport 1, “I don’t think a club will pay the sum. There is also no coronavirus discount on him.”