United have secured a place in next season’s Champions League and are going all-out to add Sancho to their team.
And despite seeing their first offer for Sancho knocked back, United are expected to return with a second offer in the coming days.
Dortmund have insisted there will be no ‘Corona discount’ for the Red Devils and are sticking to their €120m valuation.
Sancho wants to move back to Manchester, where he was previously on the books of Manchester City.
Lille would want €45m for Ikone, 22, while 23-year-old Boga would cost less but has many clubs after him.
Should Sancho be sold, Dortmund will set aside part of his transfer fee as a reserve.