Manchester United are reportedly currently £11m short of Borussia Dortmund's Jadon Sancho valuation.
The 20-time English champions are believed to have had a £67m offer for the 21-year-old turned down by his Bundesliga club.
Sancho has allegedly already agreed personal terms on a five-year contract at Old Trafford, which is said to be worth in the region of £350,000 a week.
However, according to Sky Sports News, there is still some work to do between the two clubs, as Man United are £11m short of Dortmund's valuation.
The report claims that Ole Gunnar Solskjaer's side had proposed a deal worth £75m including add-ons, but BVB want closer to £86m including add-ons.
There is also thought to be a disagreement over the structure of the payment, with Man United thought to be keen to split it over the course of five years.
Sancho, who scored 16 goals and registered 20 assists in 38 appearances for Dortmund during the 2020-21 campaign, is currently with the England squad at Euro 2020.