Dortmund have so far managed to keep hold of the talented 19-year-old, but sporting director Michael Zorc has admitted that it will be impossible to fight off the interest for too much longer.
The young Englishman has been a revelation since BVB snapped him up for a bargain fee from Manchester City back in 2017, and now it will take bids of over £100million to land him.
Reports are suggesting that United are now willing to meet those demands to ensure they win the race for his signature ahead of their rivals.
Zorc did confirm that United made an approach last summer but were told that the player was not for sale.
He also suggested that Sancho had no interest in a switch to Old Trafford and wanted to continue his development in the Bundesliga.
That has not deterred United, who have not given up hope of landing the talented attacker, scorer of 18 goals in 68 appearances for Dortmund.
Sancho is clearly very high on the wanted list of Ole Gunnar Solskjaer, and United look ready to test the resolve of Dortmund once again.
If the offer is big enough the Dortmund officials could struggle to turn it down, and it could also open the door to other clubs also showing their hand.
Only last week Liverpool were also heavily linked and could enter the running if BVB put Sancho up for sale.