United are looking to bolster their squad this summer after a fine start to life under Ole Gunnar Solskjaer.
The Norwegian has brought joy back to Old Trafford after months of turbulence under Jose Mourinho.
But the former Cardiff manager has had his limits stretched, with his squad failing him in the FA Cup after Wolves knocked them out at the Molineux on Saturday.
Solskjaer looks set to land the full-time position at Old Trafford after his fine start and United want to go big in the summer to back him.
However, with some top stars already being targeted it has led to a change in plan when it comes to finances.
The Red Devils have been keen on signing a defender all season after the deficiencies of the current crop have been shown across the season.
But Solskjaer is determined to land one man so much that he is prepared to axe these plans, according to the Mirror.
Borussia Dortmund ace Sancho is highly-rated at Old Trafford and they want to make him their next big money signing.
The failure of Alexis Sanchez has necessitated a new winger and the 18-year-old has been earmarked as a potential superstar.
The Mirror go on to report that a bid of £100m will be needed to prise the teenager away from the Signal Iduna Park.
And that would mean United could not afford a top centre-back, with a number of targets now being called off.
Napoli star Kalidou Koulibaly has been speculated as the Old Trafford outfit’s top choice.
The Senegal star would also command a similar fee to Sancho and Solskjaer has made up his mind on who he wants.
Meanwhile, Dortmund chief Michael Zorc has warned United and other potential suitors off their prized asset.
“I’m far from putting a price tag on Jadon,” said Zorc. “He will certainly not play in Dortmund until the end of his career. That is also part of the truth.
“But I will say that, even for the biggest club in the world, his transfer would be difficult right now.
“Jadon will play at Dortmund next season and we are definitely planning with him.”