The 21-year-old was keen on leaving the Bundesliga giants last summer but United baulked at Dortmund’s £108m asking price and Sancho eventually enjoyed another impressive campaign in Germany.
Dortmund have since lowered their valuation of Sancho to around £80m and United and Chelsea are both interested in signing the former Manchester City wide man.
Thomas Tuchel is set to be given around £200m to spend this summer after guiding the Blues to Champions League success and the German has a good relationship with Dortmund following his spell in charge of the Bundesliga club.
However, the Athletic report that Sancho favours a move to United over Chelsea and has his heart set on a move to Old Trafford.
Sancho’s form nosedived at the start of this season as the Englishman failed to deal with the disappointment of seeing his move to United fall through and he’s determined to realise his dream this time around.
Ole Gunnar Solskjaer is willing to spend over half of his £150m budget on Sancho and United are widely reported to have already agreed personal terms with the playmaker.
The Norwegian wants to add a centre-back and a new central midfielder to his squad once and if Sancho arrives.
Tuchel is similarly keen to sign a centre-back and a new midfielder but he’s also targeting a new right-back and a proven scorer in attack.