Manchester United is prepared to walk away from Jadon Sancho deal as Borussia Dortmund holds out for an “unrealistic” £108m transfer fee.

Borussia Dortmund is demanding £108m for the 20-year-old Jadon Sancho and Manchester United believe the Germans are being unrealistic in the current economic climate with even the world’s biggest clubs being hit hard by the fallout from the coronavirus crisis.

Despite the executive vice-chairman, Ed Woodward warning the transfer fees are going to be significantly lower this year, Dortmund still holds out for a figure that would smash the British record £89m United paid Juventus for Paul Pogba in 2016.

The winger remains Solskjaer’s top target this summer. But, for the fact that the two clubs are apart on valuation and, if they cannot agree on a price, Manchester United will pursue other targets.

The Premier League club has a list of alternative targets believed to include Kingsley Coman, Bayern Munich winger that has gained Solskjaer’s interest. Speculations claim United could shift their focus to either Coman or another alternative if they cannot come to an agreement with Dortmund.

United is also reluctant to be held to what they consider to be an artificial deadline of 10th August after Dortmund indicated they want any deal completed before they leave for a pre-season training camp in Switzerland.

United have been more disciplined since handling Alexis Sanchez an astronomical deal worth up to £560,000 a week in January 2018. The club is probably suffering from the decision made and is determined not to break their wage structure.

While the club remains very keen on Sancho and hopeful of completing the transfer, the latest developments are a clear indication they will not allow Dortmund to dictate negotiations.