Manchester United are close to agreeing personal terms in principle on a five-year contract with Jadon Sancho, as discussions continue at an advanced stage with Borussia Dortmund over the structure of the transfer fee.
Dortmund have not moved from their €120m (£108m) valuation of the England international, but seem to be open to accepting less money up front.
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Ideally, the Bundesliga side would want an initial €100m (£90m) to fund a replacement for the 20-year-old - though it is very unlikely they would spend that amount of money on a new signing, hence the softening of the stance on Sancho's initial fee.
Dortmund used similar negotiation tactics when they sold Ousmane Dembele to Barcelona in August 2017.
They wanted €140m up front - but instead settled for €105m plus add-ons.
Sancho registered 17 goals and 17 assists across 32 Bundesliga games last season.
Should the club fail in their attempts to prise Sancho away from Dortmund, Manchester United could sign Bayern Munich winger Kingsley Coman on loan.
'All parties increasingly confident'
Sky Sports News' Kaveh Solhekol:
"At the moment, all parties are increasingly confident that a deal can be done for Jadon Sancho to become a Manchester United player. Personal terms are close to being agreed in principle, but I don't think we should read too much into that because United are one of the richest clubs in the world.
"They will have no problem paying what Sancho is asking for, but what is proving a problem is paying what Borussia Dortmund are asking for. Dortmund are well within their rights to ask for as much as possible, and they're asking for €120m - so about £108m.
"United don't want to spend that much money on Sancho, especially because they're the only club in talks to sign him at the moment, so why should they pay over the odds? But Dortmund are sticking to their guns.
"What is happening now are discussions about the structure of the deal. Talk about instalments and down-payments is nothing new, but that is what's being discussed at the moment. United are trying to be sensible by not spending too much money.
"But there is an expectation that the deal is going to be done. If you're a Manchester United fan, it's a case of being patient."
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Raphael Honigstein told latest Transfer Talk podcast: "There's absolutely no doubt he would be a huge improvement on what they have, especially if you think of the traditional importance of width in the United team. Wingers that would get the crowd excited and those who take on players, whip in crosses and score themselves - all these things Sancho will do.
"The stats for a 20-year-old are unbelievable in terms of the goals he's scored and assisted last season in a pretty talented Dortmund team. The flip-side to this conversation is that Dortmund want to make a very careful calculation which is similar to the one Leverkusen are making for Havertz.
"Manchester United are still saying they are just in talks. It's a bit murky where both sides will try to get the best possible deal. There's a lot of poker and double-bluffing going on but it's now down to United to say 'here's the money'."
Giggs: United should try to sign Sancho and Grealish
Manchester United should try to sign both Sancho and Jack Grealish this summer, according to Ryan Giggs.
"Two good players," Wales boss Giggs told the Webby and O'Neill YouTube channel.
"Sancho is quick, direct but also an intelligent player. What I like about him is when he gets into those areas with the final ball, he doesn't panic. A lot of quick wide players sometimes do but he picks out the right pass.
"He's someone who can counter-attack if we're going to play that but also if a team are going to sit back, he can beat players and make things happen.
"They are two signings that may be available and if we're able to get them, I would go and get them."
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