Borussia Dortmund have reportedly rejected Manchester United's latest offer for winger Jadon Sancho.
Despite Dortmund continually insisting that the England international is not for sale, United remain keen to agree a deal before the end of the summer transfer window.
The Bundesliga giants have maintained that the 20-year-old will not be allowed to depart the Westfalenstadion for anything less than £108m.
According to Sky Sports News, that has led to United's offer of £91.3m, which includes add-ons, being rejected out of hand.
The English side are said to be looking to sign Sancho in a proposal worth £73m upfront with a further £18.3m being paid at a later date.
United are expected to return with a fresh bid within the next six days.