The 20-year-old has emerged as one of the most coveted players in world football during his time at the Westfalenstadion, where he has scored 31 goals and created 42 more in just 90 first-team appearances.
Those numbers put Sancho ahead of the likes of Cristiano Ronaldo, Lionel Messi and Neymar at the same stage of their careers, and a host of Europe's top clubs are eager to splash the cash at the end of this season.
Manchester United are thought to be leading the race for the England international's signature, but the likes of Chelsea, Liverpool, Barcelona and Real Madrid have also been credited with an interest.
Man City have also been mentioned as a possible destination, three years after letting him leave the club for just £8m, but even if Sancho moves elsewhere then Pep Guardiola's side would be in line for a cash injection.
The Premier League champions inserted a 15% sell-on clause in Sancho's contract when moving to Dortmund, which could be worth as much as £18m if the winger goes for his upper asking price of £120m.
The Bundesliga outfit are unlikely to consider any offers of less than £100m, which would still see Man City pocket £15m of the fee. body check tags ::