Sancho, 20, is United’s number one target this summer with BVB not budging on their valuation.
However, should Ole Gunnar Solskjaer guide his team into the Champions League, a deal is likely.
According to BILD, United are fundamentally willing to pay the massive transfer fee to take Sancho to Old Trafford.
But it all depends on their league position at the end of the season, with the Red Devils currently fifth but only behind Leicester on goal difference.
Sancho wants to join United as many of his friends are there, but also wishes to play Champions League football.
The England international has enjoyed a stunning 2019-20 season with 20 goals and 18 assists in all competitions.