Four clubs are interested in signing Jadon Sancho this summer, while Borussia Dortmund are unwilling to sell Erling Haaland for less than £150m.
It is understood Manchester United remain keen on England international Sancho.
Dortmund sporting director Michael Zorc has said Sancho will be allowed to leave under a “gentleman’s agreement” and provided “certain conditions are met”.
Zorc said United almost signed the winger last summer, but “requirements were not met”.
Dortmund’s asking price was believed to be £108m last summer, but no price has been set this time.
Sky Sports News has been told Dortmund could accept a deal at around £80m.
Sancho’s preference is to play in the Champions League next season.
Real Madrid, Barcelona, Man Utd, Man City & Chelsea want Haaland
Dortmund believe they are in an even stronger position over striker Haaland than they were last summer when United tried to sign Sancho.
They had an agreement with Sancho that they would let him leave for €120m before a deadline of August 10. No such agreement is in place for Haaland.
Dortmund will not sell Haaland for less than £150m this summer even if they fail to qualify for the Champions League.
It had been thought failing to qualify for the Champions League would force Dortmund to sell but they are serious about keeping him and have told the player and his agent Mino Raiola they will not be bullied into selling.
Dortmund are expecting the player and his camp to agitate for a move and one source has told Sky Sports News there will be war this summer if the club finish outside the Champions League places.
Dortmund are fifth in the Bundesliga at the moment, one point behind Eintracht Frankfurt with three games to play.
Real Madrid, Barcelona, Manchester United, Manchester City and Chelsea want to sign Haaland.
He has a €75m release clause which can be activated in July 2022.
Man Utd yet to open contract talks with Pogba
Manchester United have yet to open contract talks with midfielder Paul Pogba, whose contract is up in summer next year.
Pogba is also represented by Raiola, whose stance has softened in the past few months.
In December, he said Pogba was unhappy and would leave. Last month, he said Pogba was interested in winning the big trophies and asked if that could yet be with United.
Pogba’s focus is finishing the season on a high with United ahead of the Euros with France.
But United will want to sort this out sooner rather than later.
They have lost him for free once before and he is seven months away from being able to sign on a pre-contract agreement with a foreign club.