Manchester United offered Jadon Sacho less wages than he is on at Borussia Dortmund to sign him this summer, according to reports.
Sancho, 20, represented United boss Ole Gunnar Solskjaer's No 1 target during the summer transfer window, but Dortmund's £108million valuation proved an insurmountable obstacle despite months of on-off talks.
But according to The Athletic, the Old Trafford club were never on the verge of signing the England star and that initial calculations for a deal rose to a staggering £227m (€250m).
The report claims that United - conscious of maintaining their wage structure - initially proposed a salary that was less than Sancho's total pay packet at Dortmund, before second offer in early August only matched his Dortmund deal, with the potential for a marginal increase based on performance.
Neither deal was accepted by Sancho's camp, with the report claiming the terms desired were thought to be in the region of United and France midfielder Paul Pogba's £250,000 a week.
There was eventually a breakthrough on the wide forward's salary in the second week of September, but the report adds the transfer fee remained a stumbling block and with differences between the two clubs on the matter, other options were considered.
United reportedly argued that Sancho's £108m valuation did not take into account the financial slump caused by the coronavirus pandemic, with club chiefs feeling the price should have been lowered.
But the outlet adds that initial calculations rose to £227m including wages and agent fees, leaving United with no choice but to refuse that amount.
However, the report adds Dortmund originally wanted the £108m fee as a 'minimum' and ideally planned to receive a fee nearer the £133m (€147m) mark that Barcelona paid for Ousmane Dembele in 2017.
United reportedly never got close to that guaranteed sum, with one offer, submitted by chief negotiator Matt Judge through agents in the final week of September, amounting to £80m plus add-ons.
Once handed to Dortmund chief executive Hans-Joachim Watzke, it was immediately rejected as too little too late, increasing the sense at Signal Iduna Park that United did not take Dortmund's demands seriously or were acting without really wanting to complete the signing.
United also failed in their attempts to sign a high-profile alternative, with Barcelona refusing to do business on a loan deal for Dembele and were only interested in a permanent transfer.
The club however did manage to bring in an attacking reinforcement on deadline day, with 33-year-old Uruguayan forward Edinson Cavani joining on a two-year-deal having left Paris Saint-Germain in the summer.
