Borussia Dortmund chiefs expect Jadon Sancho to leave this summer with Manchester United still keen on the forward.
The Red Devils were heavily linked with the Englishman last summer, but were unable to get a deal over the line.
Dortmund and United could not agree on a fee for the 20-year-old.
The German club also set a deadline for completing the transfer, but that time line was exceeded and they refused to offload Sancho.
United’s long standing interest in the player means they are expected to again return this summer.
And Sport1 claims bosses at the Bundesliga outfit are resigned to Sancho’s departure.
They have already slashed his asking price and will accept a €100m offer which would cover the €75m losses they have built up during the pandemic.
Dortmund had been demanding a higher fee but reports claim they “would be satisfied with less”.
Failure to qualify for the Champions League would almost certainly lead the the exodus of several star players.
United are in the market for a wide forward and Sancho would tick a lot of Ole Gunnar Solskjaer’s boxes.
It is unlikely that they will have a free run at the player however with a host of Europe’s top clubs linked with the Englishman.
Sancho may not be the only Dortmund star heading for Manchester as his team-mate Erling Haaland is linked with a switch to the Etihad.
United had been keen on the striker before he left Red Bull Salzburg.
Now though rivals Manchester City are viewing him as the long-term successor to Sergio Aguero.
The Argentine will be out of contract in the summer and Haaland, at 20 years of age, would be an ideal replacement.