The Red Devils have been long-linked with a switch for Sancho and finally acted on their interest by submitting an offer for the England winger earlier this week. It has been reported earlier that the Old Trafford outfit have already personal terms with the 21-year-old, who was close to a transfer last summer, too.
However, according to The Athletic, Dortmund have rejected United's offer of £67million, plus add ons, as they are worried about the nature of the add ons in the initial offer.
The report adds that the Bundesliga giants have a Ballon d'Or clause which would have been activated if Sancho finished in the top three. But, Dortmund are more interested in the overall success of the team rather than Sancho, individually.
Another player who has this clause in his contract is Bruno Fernandes. If the midfielder ever wins finishes among the top-three Ballon d'Or contenders, United would have to pay Sporting €5 million.
Earlier this week, Sancho admitted he is being quizzed on the transfer speculation by his England teammates, telling talkSPORT: "Of course, all the boys have a lot of questions. I just tell them - 'look, I'm just focused on football at the moment’. I'm cool about it. There's always going to be speculation, especially when you do well."
He concluded, "It's just how you handle that on the pitch and just keep doing what you're doing. If you keep on doing that then I'm sure that won't be a problem because the main thing is my football and that's what I'm focused on at the moment."