United are unwilling to pay that sort of money and will try to negotiate a reduction with BVB.
The Athletic claims that United could limit their net spend to around £50m (€55.85m) in the window.
United have denied these reports, saying they have not yet set a budget due to uncertainties about the impact of the Coronvirus pandemic.
If talks for Sancho reach a stalemate though, the Red Devils could look to Barca flyer Dembele.
The 23-year-old has struggled since his move from Dortmund to Barcelona for an initial €105m.
Injuries haven’t helped Dembele, with the French international suffering a series of muscle ailments.
However, his talent is not questioned and as a much cheaper alternative to Sancho he could become a realistic option for United.
Reports from Spain in May said Dembele could go for €50m, less than half of what Dortmund currently want for Sancho.