United are working hard behind the scenes to get an agreement in place with Dortmund but so far, that has proved testing.
Sky Sports' Dharmesh Sheth declared: "We reported on Saturday on Sky Sports News that a second offer had gone in from Manchester United worth a little over £75million but more upfront, plus achievable add-ons.
"That's in the form of appearances, goals maybe even silverware as well.
"That bid we understand is still under consideration, it hasn't been accepted or it hasn't been rejected by Borussia Dortmund.
"But the noises coming out of Germany suggest Dortmund will not budge on what we believe to be around £82million, with the majority of that front-loaded.
"If you remember last summer, Dortmund set a deadline for a deal to be done but Manchester United were not prepared to pay £108m.
"They didn't want to be subject to any kind of deadline and this time it seems a little bit more relaxed.
"There is no public declaration but it is thought that Dortmund will want the sorted one way or another by July 23.
"That's when they will go on a pre-season training camp and that's the deadline that they set last summer as well."