Sancho, 20, is Ole Gunnar Solskjaer’s number one target this summer but Dortmund will not give any Corona discounts.
The Bundesliga club are unwilling to budge an inch and consider their €120m price-tag ‘fixed’ and not open to negotiation.
Dortmund chief executive Hans-Joachim Watzke has relayed this information to Manchester United officials.
The Red Devils are the only club to have come knocking for Sancho, despite his tag as one of Europe’s hottest talents.
Despite reports that Sancho wants to quit BVB, Ruhr Nachrichten states that he is still open about his future.
The winger’s father was at Dortmund’s offices in June and did not give any signals that Sancho wants to leave.
England international Sancho was in remarkable form this season, scoring 20 and assisting 20 goals in 44 appearances.