BVB are thought to value the 20-year-old in the region of £100m, which could prove problematic for United due to the financial impact of the coronavirus outbreak.
However, according to Sky Sports News, the 20-time English champions are still determined to secure the attacker's signature and could explore the possibility of player swaps.
"They'd like to sign Jadon Sancho - his name's at the top of the list - but talk of a £100m fee just doesn't seem likely. In the current circumstances, it's difficult to make an argument for spending that sort of money on anyone," said reporter James Cooper.
"That doesn't mean a deal won't happen but the negotiations around such mega-purchases could now involve player swaps, players-plus-cash, or sell-on clauses that provide greater protection and potential revenue to both parties, when huge transfer fees are impossible to pay."
The former Manchester City youngster has been in excellent form for Lucien Favre's side during the 2019-20 campaign, contributing 20 goals and 20 assists in 39 appearances in all competitions. body check tags ::