Dortmund have doubled down on their claim that Jadon Sancho is not for sale amid Manchester United's continued interest.
The German club announced in August, after the Red Devils missed their self-imposed transfer deadline, that Sancho would not be leaving.
And now Dortmund's sporting director Sebastian Kehl, telling Sport 1: "We agreed that we had to show a certain attitude. And €80m are simply not enough for such a player. We owed that to the club and the fans. I don't want to give him up either.
"Without Jadon this team is worse."
Kehl also told Ruhr Nachrichten: "Jadon has trained well and professionally. He is happy to play football. Yes, someday he might leave for a new challenge but right now he is happy at Borussia Dortmund and Borussia Dortmund is happy to have him.
"He is here – and he will stay here. It was an important statement from the club because we have a certain responsibility. Without Jadon, this team is worse."
Dortmund gave the Red Devils a deadline of August 10 to stump up £108million for Sancho or wave goodbye to their chances of signing him.
United missed the deadline, prompting Dortmund chief Michael Zorc to rule out a sale in this summer's transfer window.
"We are planning with Sancho," said Zorc. "He'll play for us next season. The decision is final. I think that answers all of the questions."
He added: "Last summer, we adjusted the salary in line with Jadon's performance. In this context, we have extended the contract until 2023."
United had hoped that Dortmund would eventually lower their valuation, but the England international is contracted to 2023, and they are under no pressure to do this.
This latest set back in United's pursuit of Sancho comes after Ole Gunnar Solskjaer confirmed he wants to sign more players.
Following the Red Devils' opening day defeat by Crystal Palace, Solskjaer said: "We're always, always looking to improve if there's something out there that's available to the right price.
"We always want to strengthen but I think we can all look ourselves in the mirror today instead."
Will Man Utd finish in the top four this term? Have your say here.
* Sign up to the Mirror Football email here for the latest news and transfer gossip.
