Manchester United have made a £90million bid for Jadon Sancho, according to reports.
The Red Devils are said to have offered €80m (£73m) up front plus €20m (18m) in add-ons, which is significantly less than Dortmund's £108m valuation.
According to Sky Sports in Germany, Borussia Dortmund have promptly rejected this bid, informing the Red Devils once again that the England international will not be leaving this summer transfer window.
Sancho is currently out of action for Dortmund, and hasn't travelled with the squad to take on Bayern Munich in the German Super Cup.
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The forward is suffering with a respiratory infection, but was tested for coronavirus and returned a negative result.
Sanchos' BVB team-mate Roman Burki is also out with the same problem, meaning both stars will play no part against the Bundesliga champions.
Dortmund have been firm on their stance in regards to selling Sancho all summer after United missed their August 10 deadline to make an acceptable bid.
Dortmund chief Michael Zorc said in the press: "We are planning with Sancho," said Zorc. "He'll play for us next season. The decision is final. I think that answers all of the questions."
He added: "Last summer, we adjusted the salary in line with Jadon's performance. In this context, we have extended the contract until 2023."
Before Dortmund's sporting director Sebastian Kehl doubled down on the club's stance.
He told Sport 1: "We agreed that we had to show a certain attitude. And €80m are simply not enough for such a player. We owed that to the club and the fans. I don't want to give him up either.
"Without Jadon this team is worse."
Kehl also told Ruhr Nachrichten: "Jadon has trained well and professionally. He is happy to play football. Yes, someday he might leave for a new challenge but right now he is happy at Borussia Dortmund and Borussia Dortmund is happy to have him.
"He is here – and he will stay here. It was an important statement from the club because we have a certain responsibility. Without Jadon, this team is worse."
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