With less than 48 hours remaining before the summer transfer window closes, Manchester United have only managed to complete one deal.

Midfielder Donny van de Beek arrived from Ajax at the beginning of September, while 33-year-old striker Edinson Cavani is expected to complete his move to Old Trafford after leaving Paris Saint-Germain at the end of the 2019-20 campaign.

But it appears that United’s attempts to sign their number one target, Jadon Sancho, will end in failure.

Borussia Dortmund made it clear to the Red Devils that they would only accept an offer of €120 million for the England international.

United believed this asking price was excessive and attempted to negotiate a lower fee.

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But Dortmund’s sporting director Michael Zorc now insists that Sancho will be staying at Signal Iduna Park regardless of whether United increase their offer before the window shuts on Monday.

"The door is closed,” Zorc told reporters, per Sky Sports, on Saturday, “I have said this 27 times!"

However, Man Utd’s all-time leading goalscorer Wayne Rooney can’t understand why his former club are considering paying £100 million for Sancho in the first place.

"Jadon Sancho is a top player, but I find it odd that he has been Manchester United’s transfer priority," Rooney wrote in his column for The Sunday Times, per Goal.com.

"Why consider paying close to £100 million for someone similar to talent you’ve got already? United have Marcus Rashford and Anthony Martial and where would Sancho’s arrival leave Mason Greenwood, who plays in the same position and is of similar age?”

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Rooney has also named three players who, in his opinion, United should be looking to sign for around £100 million instead.

"I’d rather put that £100 million towards trying to get Harry Kane,” the United legend added. “Yes, getting Kane out of Tottenham would be difficult, maybe impossible, but United are a club who should always make an effort to sign the very best players and Kane is exactly what Ole Gunnar Solskjaer needs, as is Erling Haaland, who United missed out on last year — a genuine No 9.

"A Kane or [Erling] Haaland or someone like Robert Lewandowski would give Rashford and Martial someone to play off and freedom to roam into different areas, pick the ball up and try to beat men — without the burden of always having to score.

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"It would be better for him as well if United had a recognised No.9, because he could learn from them, just as I did from Ruud van Nistelrooy. Of course there are different ways to play the position and Liverpool make brilliant use of a false nine in Roberto Firmino.

"I wonder if a solution for Solskjaer could be a diamond midfield with Bruno Fernandes at the tip and Martial and Rashford as wide forwards, using their speed, similar to Mohamed Salah and Sadio Mane."

Maybe Rooney has a point, but there’s absolutely no chance Spurs would sell Kane for £100 million.

Double that to £200 million and Tottenham chairman Daniel Levy would probably still refuse the offer.

Haaland reportedly has a £63 million release clause in his Dortmund contract and would be a superb signing. However, the 20-year-old may not want to leave the German club just yet, considering he only moved there in January.

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Lewandowski, meanwhile, has everything he could possibly want at Bayern Munich. Why would he move to Old Trafford?

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