The 21-year-old was strongly linked with a switch to Old Trafford last year, but the Red Devils were not prepared to meet BVB's £108m asking price.
Sancho is said to be a leading target for the 20-time English champions this summer, and a recent report claimed that Dortmund would be prepared to sell the England international for £81.5m.
According to Italian journalist Fabrizio Romano, Man United are in contact with the attacker's representatives over a switch to the club during this summer's transfer window.
However, Romano claims that Ole Gunnar Solskjaer's side are yet to submit an official bid for the former Manchester City youngster, who is currently with the England squad preparing for Euro 2020.
Sancho - also linked with Chelsea and Liverpool - enjoyed an impressive 2020-21 campaign for Dortmund, scoring 16 goals and registering 20 assists in 38 appearances in all competitions. body check tags ::