Manchester United have reportedly made an opening bid for Jadon Sancho, according to a report from Germany.

But Borussia Dortmund won't budge on their transfer valuation for the winger, with their £82million price tag described as "non-negotiable".

Sancho is believed to have agreed personal terms to join Ole Gunnar Solskjaer's side this summer, with an agreement on the fee and the structure of payments all that remains to be agreed.

The 21-year-old is currently with Gareth Southgate's England squad at the Euro 2020 finals, but talks are ongoing behind the scenes over securing a move.

And the Premier League giants have now made a bid, according to German newspaper Ruhr Nachrichten, cited by BVB Buzz .

Jadon Sancho in training with England ahead of Friday's draw against Scotland
Jadon Sancho in training with England ahead of Friday's draw against Scotland

The report claims Dortmund want €95million (£82m) plus bonuses, with the Bundesliga club having identified PSV ace Noni Madueke as a potential replacement for Sancho.

It is not clear how much the initial bid is for, but United are understood to be willing to pay £60m.

Dortmund have come down from last summer's asking price of £100m, but for the deal to get over the line, both clubs are going to have to concede some ground over the fee.

Sancho is said to be desperate to join United after four seasons in Germany, and has emerged as Solskjaer's top target one again this summer.

United's executive vice-chairman Ed Woodward refused to meet Dortmund's demands for £108m to sign the winger last summer.

He has since enjoyed another impressive season, scoring 16 goals and notching 20 assists in all competitions for the German side.

And Dortmund have agreed to let him go this summer if they receive a satisfactory offer, with the 21-year-old having already agreed terms with United of around £250,000-a-week, on what would be a five-year deal with an option for an additional year.