The paper suggests that United have a long standing interest in Sancho, along with Jack Grealish or James Maddison.
They want two of those three in the summer, and allowed Ziyech to go to Chelsea as a result of those moves.
Sancho is available this summer and United are prepared to pay what it takes to get the 19-year-old winger.
They know that Borussia Dortmund want at least £100 million for the teenager.
The only issue with Sancho is that he wants to play in Spain one day, which may worry United given the current cloud over star player Paul Pogba.