Borussia Dortmund appear to be preparing for Jadon Sancho's exit this summer, as indicated by the club's reported transfer strategy.
The 20-year-old winger came close to leaving at the end of last season amid links with a move to Man Utd.
While Sancho stayed put, the speculation surrounding his future has not gone away, with United expected to renew their interest when the transfer window reopens.
Reports earlier this week claimed United have cooled their interest in the England international, at least for now, as they target other positions.
However, Sport Bild report that Dortmund chiefs are already making potential contingency plans for Sancho's departure.
Borussia Monchengladbach boss Marco Rose is due to be appointed as Dortmund's new manager at the end of the current campaign.
And according to the German publication's claims, Rose is fully on board with the club's ambitions to bring in a new centre-back and strengthen in the wide positions.
Dortmund currently have the likes of Sancho, Thorgan Hazard, Julian Brandt, Marco Reus and Giovani Reyna who can operate on the flanks, among others.
Further additions in that area would soften the blow of losing Sancho, who the club are open to selling this summer to help ease their current financial situation.
United are thought to be prioritising other positions, but could easily be tempted back to the table if Sancho is available.
Dortmund slapped a £108million price tag on Sancho previously, but are now willing to drop that by around £20million.
That would fall into United's price range, given their final offer for Sancho last year was believed to be in the region of £93m.
Should United make a move for Sancho this summer? Have your say below.
A centre-back and a striker remain high on United's wish list, but Ole Gunnar Solskjaer confirmed last week that he has the full support of the club's board to fund new arrivals.
“We've got a plan to become a very successful Man United team - and a team that top players want to play for," Solskjaer said.
“It's down to us to keep improving and getting closer to the trophies.
“I can't say anything about individuals. But we've got the backing.
“The owners keep backing the club and myself and hopefully we can improve the team."
