Sancho was heavily linked with a move to Old Trafford last year, but Manchester United refused to meet the €120m asking price Dortmund had set for him.
Dortmund managed to keep hold of the player, but the club have indicated in recent days that the winger would be allowed to leave this summer in certain conditions.
The England winger is expected to be keen on a move and Manchester United are again tipped as his likely suitors in the summer transfer window.
And according to German broadcaster Sport1, Dortmund have recalibrated their financial expectations from Sancho’s potential departure.
It has been claimed that the Bundesliga giants are prepared to accept a fee in the region of €85m to €90m for the winger this summer.
It is some way away from their asking price last year, but the club seem to have taken into account the current financial climate in football.
Dortmund are also expected to set a deadline for Sancho’s departure as they want enough time to bring in a replacement.
The club are prepared to sell one of their major stars this summer and Sancho is said to be the probable candidate.