The Red Devils are believed to have reignited their interest in the England international following their failed approaches last year, and personal terms have reportedly been agreed by the two parties.
However, United and Dortmund are still some ways apart when it comes to fee, as the Red Devils supposedly had an opening bid of £67m swiftly rejected by BVB.
Now, The Times reports that Ole Gunnar Solskjaer's side are readying an improved offer for the £86m-rated attacker, and United are keen to insert more performance-related add-ons in a bid to drive the initial price down.
The Red Devils supposedly had the idea to insert a Ballon d'Or clause in Sancho's Old Trafford contract, but Dortmund have no interest in such a proposal as they aim to focus bonuses on United's team performance.
Sancho ended the 2020-21 season with 16 goals and 20 assists under his belt, and he will be eyeing a starting role when England face Croatia in their Euro 2020 opener on Sunday afternoon. body check tags ::