Borussia Dortmund have reportedly rejected Manchester United's opening £89m bid for winger Jadon Sancho.
The 20-year-old has repeatedly been linked with a summer switch to Old Trafford following another prolific season for the Bundesliga outfit, even after Ed Woodward cast doubt on United's ability to spend big in the wake of the coronavirus pandemic.
Ole Gunnar Solskjaer's side are the clear favourites to sign Sancho despite a host of other top European clubs being credited with an interest, and German publication Bild reports that they have now made an official move for the attacker after securing Champions League football next season.
However, Dortmund have knocked that £89m approach back and have told United that they will not sell the England international for less than £109m.
United are still hopeful that they can negotiate a lower price, though, and are planning to return with a second offer.
Sancho has scored 20 goals and assisted 20 more in 44 appearances across all competitions this season.