The 20-year-old was heavily linked with a move to Old Trafford last summer, with Ole Gunnar Solskjaer eager to have the youngster in his ranks for the 2020/21 season.
Despite the interest, the transfer did not come into fruition after Borussia Dortmund refused to lower their asking price of £100m, which Manchester United deemed too high.
The Red Devils’ decision to walk away from a £100m deal for Sancho last year could pay dividends for them, with the Bundesliga outfit facing financial constraints and the possibility of missing out on Champions League football this season.
Manchester United are looking to take advantage of Borussia Dortmund’s current situation and have lined up a £50m offer for Sancho in the summer.
The German giants currently sit sixth in the league and will struggle to keep the likes of Sancho if they fail to secure a European spot at the end of the campaign.
Borussia Dortmund are also among the clubs to have suffered financial losses in the face of the current global situation, putting them in a vulnerable position.
Manchester United were willing to pay a fee in the region of £80m for Sancho last summer but would not be prepared to splurge that amount of money on the player this time around.
The Red Devils are aware of Borussia Dortmund’s situation and are plotting an initial offer close to £50m when the summer transfer window opens.
