Sancho has been heavily linked with a return to England after impressing in the Bundesliga since his 2017 move from Manchester City.
The Mirror reports that United believe they are the frontrunners to land the 19-year-old’s signature during the mid-season transfer window, although Dortmund are reluctant to sell.
Liverpool have also expressed interest, but they have fallen out of the race after securing a deal for RB Salzburg winger Takumi Minamino this week.
Sancho’s relationship with Dortmund has soured a little this season after a string of disciplinary issues.
He was dropped for a Champions League game against Barcelona last month after turning up late for a team meeting, and was left out of the squad and fined for returning late from the international break.
On the pitch, however, he has continued to deliver, with 10 goals and 11 assists in 21 appearances in all competitions for the club this term.
The report adds that Manchester United are also keen to bring in Spurs playmaker Eriksen in January.
The Denmark international is in the final year of his contract with the north London club and will be free to negotiate terms with a new club in the new year.
He is believed to favour a move to Spain, having been linked with Real Madrid and Barcelona in the past, but the Red Devils could take advantage of Tottenham’s eagerness to get a transfer fee in January rather than lose him for free next summer.
The 27-year-old has scored two goals and provided two assists in 18 games for Spurs this season, but is yet to start a Premier League match under Jose Mourinho.
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