Borussia Dortmund refuse Man Utd's €90m offer for Sancho

Manchester United opted against submitting a formal €90m (£82.3m) offer for Jadon Sancho after learning Borussia Dortmund would have rejected immediately, claims The Guardian.

Sancho remains United's top transfer target heading into the final week of the transfer window but Dortmund are adamant the Premier League giants have missed their chance this summer.

Dortmund wanted to finalise their squad for the new season at the start of the summer and the German side set a deadline of August 10 for United to complete the transfer of Sancho, which the Red Devils missed.

Talks between the two clubs have been at impasse for months now and any hopes United had of signing Sancho have been dashed after Dortmund reaffirmed the 20-year-old's €120m (£109.7m) price tag on Tuesday night.

Ole Gunnar Solskjaer's side were ready to launch their first official bid for the England international, made up of €70m up front and a further €20m in performance related add-ons, but soon found out it would be a waste of time.

Even though United are ready to spend big to land Sancho, they believe Dortmund's stance is hugely unrealistic this summer given clubs around Europe are losing huge sums of money due to implications of COVID-19.

United were hoping to structure a deal with payments made in the coming years but Dortmund want more up front, leading to a nail-biting few days for the Premier League side, who are also considering alternatives.

Reports emerged from Spain on Tuesday suggesting United were on the brink of closing a permanent deal for Barcelona's Ousmane Dembele for anything up to €75m (£68.5m) but those suggestions have been denied by the club.

While preliminary talks regarding Dembele have taken place, United would only consider the ex-Dortmund winger on loan and not on a permanent deal.

Of players to have started at least 25 matches in Europe's top five leagues since the beginning of last season, Sancho is the sixth highest WhoScored rated player (7.63).