Manchester United will refuse to meet Borussia Dortmund’s £110million asking price for Jadon Sancho as they prepare to make a move for the England winger.
The two clubs are some way apart on valuation and sources dismissed reports in Germany on Monday that United have had an opening bid of £89m rejected.
It’s understood that no formal offer has been made yet, although Sancho remains United’s No 1 target in this transfer window.
The club have more money to spend after qualifying for next season’s Champions League, having drawn up two budgets based on the outcome of their bid for a top-four place.
But United are unwilling to pay more than double what it has cost Chelsea to sign Timo Werner from Red Bull Leipzig and Bayern Munich to take Leroy Sane back to the Bundesliga from Manchester City.
Sancho, who joined Dortmund from City for £8m in 2017, has less than two years left on his contract at Dortmund and is keen to leave for United.
The 20-year-old is due back in training on Thursday and Dortmund want a deal done by August 10 when they leave for pre-season camp in Switzerland, even though the window will stay open until October 5.
United will adopt a similar stance over Aston Villa’s £80m demand for their captain Jack Grealish after the Midlands club avoided relegation on Sunday.
United want Grealish but feel that he is less of a priority than Sancho, particularly now that it looks as though Paul Pogba will remain at Old Trafford.
Manager Ole Gunnar Solskjaer also wants a new centre-back but will first have to offload some defenders with Marcos Rojo set to leave and a question mark hanging over the futures of Chris Smalling and Phil Jones.
Solskjaer will make a decision on loan moves for a number of his players this week, not least goalkeeper Dean Henderson who has spent the last two seasons at Sheffield United.