Sancho has excelled in Germany since leaving Manchester City in 2017, scoring 34 goals and providing 43 assists across all competitions to establish a firm reputation as one of European football's hottest attacking properties.
The 20-year-old has also become a regular at senior international level with England, with his excellent form certainly not going unnoticed back in the Premier League.
The likes of Chelsea, Liverpool and City have all been linked with Sancho at different times over recent months, while United boss Ole Gunnar Solskjaer has long since made him his number one transfer target as the delayed summer window approaches.
Dortmund remain insistent that they want at least £100million for Sancho, though Standard Sport understands that United - who are also chasing a deal for Aston Villa captain Jack Grealish - are unwilling to bow to those demands and remain reluctant to spend above £60-70m on any one target following the financial impacts of the coronavirus shutdown.
Addressing Sancho's future at Westfalenstadion this week, BVB sporting director Michael Zorc admitted that the club are already looking at possible successors in the event that he does depart soon.
"If Jadon left, we would do something again in the offensive area," Zorc told Kicker.
"There are certainly one or two players we are targeting."