Borussia Dortmund have rejected Manchester United's opening offer of €98m (£89m) for winger Jadon Sancho, according to a report in Germany.
The Englishman is United's top target for the summer, but the coronavirus outbreak has left United hesitant to spend too heavily on any one player as they eye a handful of new signings this summer.
Now that United have sealed qualification for the Champions League, they are confident they can afford a deal and have therefore sent Dortmund an offer of €98m, but Bild state that it was quickly knocked back.
Sporting director Michael Zorc is adamant there should be no discount on the €120m (£109m) asking price this summer, but he is at least satisfied to see United show a concrete interest in getting a deal done.
With Zorc deciding that Sancho will not move for anything less than his €120m asking price, it is over to United to try and convince Dortmund to sell.
The Red Devils are now understood to be preparing an improved offer for Sancho, set to go in over the next few days, and both clubs are aware that the winger wants to return to the Premier League and is keen on a switch to Old Trafford.
Dortmund would be prepared to let Sancho go for the right price and they have already begun preparing for such an eventuality, with a handful of players already on the radar to replace the star winger.
Valencia winger Ferran Torres was a preferred target, but he is now expected to seal a move to Manchester City, leaving both Lille's Jonathan Ikoné and Sassulo's Jeremie Boga on Dortmund's wish list.
For United, it seems as though they may have to go out of their comfort zone for this one. 90min understands the desire was to avoid setting a new club transfer record, which currently stands at the same £89m they spent on Paul Pogba, but Dortmund do not appear to be playing ball.