Sancho joined Dortmund on loan for the second half of last season following a falling out with former United boss Erik ten Hag over the Dutchman’s public condemnation of his performances in training.
United co-owner Sir Jim Ratcliffe namechecked Sancho in an interview with BBC sports editor Dan Roan as a player that United are “buying” this summer because of outstanding payments following his £73m move from Dortmund in 2021.
“For Sancho, who obviously now plays for Chelsea, and we pay half his wages, we are paying £17m to buy him in the summer,” said Ratcliffe.
The 24-year-old initially impressed following his move to Stamford Bridge but his form has dipped since.
Sancho has contributed just one assist in 18 appearances since scoring the last of his two goals this season against Tottenham on 8 December.
Chelsea are known to be targeting the signing of another winger and a striker in the summer.
They have also signed Sporting winger Geovany Quenda, 17, for £42m with that move set to go through in 2026.
Sancho’s present United contract runs to 2026, although United have the option to extend by a further year.
