The Red Devils have made the Borussia Dortmund star one of their principal targets when the summer transfer window opens on July 27.
United chief executive Ed Woodward stated in April that the club ‘were not immune’ from the financial implications of the coronavirus pandemic.
Manchester United will not sign Borussia Dortmund winger Jadon Sancho on a cut-price deal
United chief executive Ed Woodward has warned their finances would suffer due to Covid-19
Now The Times claim the German side are resolute in their desire to stick by their valuation for Sancho, and are reticent to increase the number of add-ons in order to lower the central figure and are holding out for a bid in excess of £100m in one lump sum.
The report also states reports United had put a £50m ceiling on Sancho are wide of the mark, but Woodward’s statements appeared to suggest they would have less to spend on new players.
Sancho’s current £190,000-a-week contract runs until 2022, which Dortmund reportedly believe puts them in a position of strength with regards to any transfer away from the Signal Iduna Park.
Any negotiations at this stage are also likely to be further complicated by the uncertainty of United’s status as a Champions League or Europa League side next season.
Sancho is believed to be boss Ole Gunnar Solskjaer’s primary target for the summer window
The report adds that should United fail to qualify for the Champions League, United would be liable to pay £22.5m to shirt suppliers Adidas as a penalty clause written into their 10-year deal with them, which would come on top of losing the £100m in income from the competition.
Ole Gunnar Solskjaer’s men have another route into the Europe’s elite competition through the Europa League, but the final of that competition will not be played until 21 August, just over six weeks before the international transfer window closes on 5 October.
The Norwegian however will be confident of pipping either Leicester or Chelsea to the top four spots after extending their unbeaten run to 19 games in all competitions on Thursday with victory against Crystal Palace.
Meanwhile, Dortmund are believed to be close to signing another English youngster in the form of 17-year-old Jude Bellingham from Birmingham, who reportedly turned down United in favour of a move to the Bundesliga.
But Dortmund believe they are in a strong position with Sancho’s contract running until 2022