Manchester United have made an improved offer for Borussia Dortmund forwardJadon Sancho.

United have tabled a restructured bid for their after seeing a first knocked back by Borussia Dortmund.

United’s initial approach for the 21-year-old winger was worth an initial £67m plus add-ons which took the value of the offer to around £75m.

As well as wanting closer to a deal worth £86m, the Bundesliga side also wanted more of the money to be guaranteed along with what they considered more achievable bonuses.

United’s increased proposal, which is being considered by Dortmund, is understood to include a higher guaranteed fee and be worth in excess of £75m.

Dortmund wanted £108m for Sancho last year but their lower valuation this time around has helped bring the two clubs closer to reaching a deal.

With personal terms on a five-year deal and agents fees all but finalised, there is a belief an agreement can be finalised at the second attempt this summer.