Jadon Sancho remains Manchester United's number one priority for the remainder of the transfer window, despite reports on Tuesday evening that Borussia Dortmund have rejected their opening offer for the player.
Various sources, Sky in Germany the first, had suggested that United had seen a bid of €80m plus an additional €20m turned down for the England international. However, an official bid has not yet been lodged by United - even while they have informed Dortmund that they would be willing to pay €100m to get the deal done.
90min understands that belief remains on all sides that a deal will be struck in the final week. Talks are continuing to find an agreement.
Sancho is keen on the move to Manchester, and has made it clear to Dortmund in recent weeks that he would join United were a bid to be accepted. He has again made his position clear to the German club in the last 48 hours, and has already agreed personal terms. Agent fees have also been thrashed out.
The news from elsewhere of a failed first bid for Sancho was almost immediately followed up on Tuesday night by fresh reports from Spain stating United were close to signing Barcelona's Ousmane Dembele instead.
There is little substance behind the Dembele speculation, however. He has been on a list of alternative targets but suggestions they will move to sign the Frenchman on a permanent deal, especially with several days remaining in the window, are wide of the mark as it stands. Ismaila Sarr and Douglas Costa are other potential options that could be explored later down the line.
Regarding Sancho, Dortmund have been looking for €120m for the duration of the summer, but have made their public stance clear consistently since an artificial deadline of August 10 passed that they will not sell the player. But they are still willing to do business if the right money is on the table.
If Sancho is sold, Dortmund could turn to Jonathan Ikone - a 22-year-old attacker from Lille - as his replacement, though it is not certain whether they will move for one given the depth of attacking talent already at their disposal. The player is however on the market, and would be a relatively quick deal to pull off.