According to Eurosport, Borussia Dortmund are looking at replacements for Manchester United target Jadon Sancho and they are well prepared for his departure this summer.

What’s the latest transfer news involving Jadon Sancho? 

Famed journalist Fabrizio Romano claims that Man United have reopened discussions to sign Dortmund winger Sancho and have had direct talks with the player's entourage regarding personal terms.

Luke Chadwick on Jadon Sancho | The Football Terrace

Romano also suggested that there has been no official bid from United, though the German club are willing to let the 21-year-old leave for a fee in the region of €90m (£77.5m).

Are Dortmund preparing for Sancho to leave? 

According to Eurosport, Dortmund are well prepared for Sancho's seemingly inevitable departure and the Bundesliga side have set their sights on replacements for the England international.

The report suggests that Dortmund are ready to allow the winger to leave the club once they are satisfied with the financial structure of United's offer.

However, the Red Devils are reportedly reluctant to spend more than £70m on Sancho which could prove to be a stumbling block in negotiations. The overall cost of signing the 21-year-old will be expensive due in part to his reported £190,000 per week wages.

How has Sancho performed this season? 

Sancho's scintillating form in the second half of the season earned him a place in the WhoScored Bundesliga Team of the Season

The 21-year-old achieved a WhoScored rating of 7.54 which is the third-highest in the division. His impressive tally of 11 assists means that he has managed to record double figures for three consecutive seasons. Indeed, Sancho netted a further eight Bundesliga goals for Dortmund this term.

The highly sought-after winger has also earned an international call-up from England manager Gareth Southgate after it was revealed that Sancho will be part of the 26-man squad for the European Championships.

Where else should United improve this summer?

It may be wise for United to strengthen their options at centre-back to partner Harry Maguire, as well as to bring in a backup right-back to provide competition to Aaron Wan-Bissaka.

According to reports from the Daily Mail last week, United have retained an interest in Atletico Madrid's Kieran Trippier and are also working on a deal to sign Real Madrid's Raphael Varane.

The pair would provide adequate competition in their respective defensive roles as, currently, Brandon Williams is the only back-up right-back and United have proved to be shaky at the back in the absence of Maguire conceding eight goals in their final four Premier League games

According to reports from Football Insider, Tom Heaton's transfer to United is all but confirmed and the Aston Villa goalkeeper will have his medical later this month. 

Read More: Latest Transfer News - Fresh update on Man United target Jadon Sancho