Manchester United remain in talks for Jadon Sancho but are yet to submit a formal bid to Borussia Dortmund, despite reports suggesting that a €100m (£91.3m) offer had been rejected.
Dialogue on a potential move before Monday's transfer deadline is still open but Dortmund are yet to soften their stance on the 20-year-old, demanding that United meet his €120m asking price in full.
Throughout the long-running saga this summer, United have always been adamant that Dortmund's demands are unrealistic in European football's current financial climate during the Covid-19 pandemic.
United denied claims on Tuesday evening which suggested that they had submitted a €100m bid, comprised of an initial €80m fee and a further €20m in instalments.
Sancho's personal terms and agent fees are no longer thought to be an obstacle to any potential deal, though no breakthrough has been made on a fee since Dortmund's 10 August deadline for an agreement.
Earlier on Tuesday, Sancho was left out of Dortmund's squad for the DFL-Supercup meeting with Bayern Munich due to a respiratory infection, though he has tested negative for Covid-19.
United continue to explore alternatives to Sancho should they fail to sign their priority summer target, with Ousmane Dembele among those considered.