Talks over a deal for Sancho remain at an early stage with the two clubs said to be apart in their valuation of the England winger, particularly in the first transfer window following the coronavirus pandemic.
Sancho remains United's principal target this summer but they are prepared to walk away from negotiations and pursue other targets if a compromise cannot be found over the fee.
Manager Ole Gunnar Solskjaer wants to sign a right winger ahead of next season -- either permanently or on loan -- but Sancho is not the only option to strengthen that area of his squad. Bayern Munich forward Kingsley Coman is one of the other names in the frame.
Sources close to United's pursuit of Sancho have also pushed back at the suggestion personal terms have been agreed with the 20-year-old and his representatives.
Solskjaer, according to sources, does not want to risk the positive atmosphere he believes he has nurtured in the dressing room by breaking the wage structure and wants the club to be "disciplined" in terms of player salaries going forward.
Despite the problems arising during early talks with Dortmund, United remain determined to get the deal done.
However, executive vice-chairman Ed Woodward has made it clear to officials from the Bundesliga club that their valuation of Sancho is unrealistic in a window that will be impacted by the financial issues stemming from the COVID-19 outbreak.
Sources have also told ESPN that United will not be rushed by the Aug. 10 deadline imposed by Dortmund for an agreement to be reached.
It is likely the German club will have to drop their asking price while also accepting a structured deal made up of a guaranteed payment of around €70m and further installments and add-ons in the future.
Sancho's former club Manchester City are entitled to 15 percent of any profit Dortmund make after signing the forward for £8m in 2017.
Sancho, who has two years left on his contract at Dortmund and returned to training this week, remains keen on a move to Old Trafford and is hopeful a solution can be found.