(Football news) Sancho’s valuation had plummeted once he was dropped from the senior ranks at Old Trafford due to a disagreement with head coach Erik ten Hag.

As such, Manchester United had to be open to loan offers in January in a bid to find a resolution, the England international eventually being allowed to return to former club Borussia Dortmund.

With no obligation or option to buy included in the deal, the understanding was that Sancho would spent the second half of the campaign at Westfalenstadion before returning to the Theatre of Dreams.

However, the 24-year-old has made a positive impact during his time back in Germany, to the extent where he would be interested in a permanent return.

While it initially took time for Sancho to get back up to speed, he has since played a key role in Dortmund securing European football for next season and reaching the Champions League final.

Although Sancho only has two goals and three assists from his 17 starts and three substitute outings, he has been selected for the majority of Dortmund’s key matches.

Therefore, Sancho will be confident of starting the Champions League final with Real Madrid at the beginning of next month, but it appears that his current club have plenty of negotiating to do if they wish to retain his services.

Manchester United have determined that they will not be prepared to cash in on Sancho unless they receive 75% of the £73m fee that they shelled out in 2021.

That effectively means that Dortmund face having to pay £54.75m to tie up a permanent reunion, something that is far from agiven.

Throughout their history, Dortmund have never paid more than €35m for a single player, that being Ousmane Dembele back in 2016.

The Bundesliga side are established as a club that purchases players in deals where they feel they could make a profit at a future date.

This case may be different, though, with Dortmund technically still making a profit in the region of £19m on their own Sancho sale if they choose to meet United’s demands.

Add-ons will soon arrive from last summer’s Jude Bellingham exit, as well as prize money from reaching the Champions League final, so there will be money available.

From United’s perspective, unless they plan on reintegrating Sancho back into the first-team told, either under Ten Hag or a different manager, there may be some room for compromise given that they need to boost their financial position, particularly if they miss out on Europe.

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