Borussia Dortmund CEO Hans-Joachim Watzke has stated that the club will favour selling players in the summer over taking out a bank loan, suggesting that they could be willing to let Jadon Sancho depart for Manchester United.
The Red Devils spent the 2020 transfer window pursuing the England international, but their refusal to meet Dortmund's £108m asking price resulted in Sancho staying put.
However, Dortmund are feeling the financial effects of the coronavirus pandemic and could be forced to sell their prized assets in the summer in order to balance the books.
As a result, 90min revealed in January that United are confident that they can land Sancho for considerably less than the £108m they were quoted with last as summer.
"In the midst of a pandemic, I no longer rule anything out," Watzke told German news outlet Handelsblatt.
"But it is not necessarily aspired to. Above all, there is the financial balance: that we have a strong team on the field and are economically stable at the same time. Asking banks for credit lines at the drop of a hat just to avoid selling a player will not be our way."
Reports in Germany have claimed that, following the pandemic, Dortmund would accept an offer of £88m for the winger.
90min revealed in February that City were weighing up a bid in excess of £100m for the 20-year-old striker and his teammate Giovanni Reyna.
Sancho and Haaland's next moves could be dependant on one another, with reports in February stating that Dortmund would be prepared to sell Sancho in the summer of 2021, but only if they can keep hold of Haaland.