The 20-year-old continues to be linked with a potential move to Old Trafford despite the ongoing coronavirus pandemic, which is expected to have a significant impact on summer deals.
The England international has been in excellent form for BVB during the 2019-20 campaign, scoring 17 times and contributing 19 assists in all competitions.
United are widely regarded as the favourites for the former Manchester City youngster, but according to ESPN, Bayern could battle the 20-time English champions for his signature.
The report claims that the Bundesliga giants 'made enquiries' about Sancho before the coronavirus outbreak and have identified the attacker as an alternative to Man City's Leroy Sane.
The Englishman was a late substitute in Dortmund's 4-0 win over Schalke 04 last weekend.