Borussia sporting director Michael Zorc has confirmed the club are in the market for attackers this summer in the event that Jadon Sancho leaves.
Sancho has been heavily linked with a move to United this summer, despite discrepancies over his valuation.
The Bundesliga side are believed to be looking for a fee in excess of £100m for the 17-goal, 16 assist attacker.
However, United are unwilling to part with such a sum in the wake of the global economic downturn. Therefore, it was reported they would not spend over £50m to land Sancho.
United though remain hot on his trail and are soon expected to open negotiations. The Red Devils are reported to have already agreed personal terms with the 20-year-old.
It seems Dortmund are fully expecting Sancho to make the move though and are already shopping for replacements.
Zorc told Kicker: “If Jadon left, we would do something again in the offensive area.
“There are certainly one or two players we are targeting.”
Of the players Dortmund are targeting, Valencia winger Ferran Torres is reportedly at the top of their list.
The right-sided attacker has become one of the most sought-after youngsters in European football after his emergence at the Mestalla.
Despite only turning 20 in February, Torres has already made over 60 senior appearances for Valencia since first breaking into the team in 2017.
He is also a regular for Spain’s Under-21 side. There are high hopes he will flourish for the senior side in the immediate future.
But with his deal due to expire next summer, Valencia may be forced to cash in. Liverpool and United have also been linked.
Jude Bellingham update
Reports recently claimed Dortmund had already struck a deal to sign the player in a deal worth around €22m.
Furthermore, Dortmund have taken a big step towards signing the player after coming to a basic agreement with the player.
Asked for an update regarding the player, Dortmund chief executive Hans-Joachim Watzke gave a cryptic response.
“When you don’t have a billionaire or a state backing you, you need to be careful how you invest.”
“We don’t have an end date for corona, without that we simply have no planning security. Should we sell Sancho, then every player will cost €5-10m more. We have nothing to give away.”