Borussia Dortmund sporting director Michael Zorc has for the first time admitted to planning for life after Jadon Sancho, claiming they are targeting “one or two” attacking replacements.
Sancho has been consistently linked with a move to United, with other European giants also said to be interested.
Dortmund are asking for €120million for Sancho, who left Manchester City in 2017, but United are said to be unwilling to offer more than £50million.
Asked about Sancho and a potential departure, Zorc told Kicker: “If Jadon left, we would do something again in the offensive area.
“There are certainly one or two players we are targeting.”
Sancho scored 17 goals and provided 16 assists as Dortmund finished second in the Bundesliga, behind Bayern Munich this season.
Dortmund are also on the verge of signing Birmingham City star Jude Bellingham ahead of United.
“When you don’t have a billionaire or a state backing you up, then you need to be careful how you will invest your money,” Dortmund chief executive Hans-Joachim Watzke told Kicker.
“We don’t have an end date for corona, without that we simply have no planning security. Should we sell Sancho, then every player will cost €5-10m more. We have nothing to give away.”