Martial has been identified by Dortmund as a possible replacement for Erling Braut Haaland, who could be on the move next summer when his release clause, valued between £64m and £86m, becomes active.
However, according to SPORT1, United value the Frenchman between £42m and £47m and Dortmund are not prepared to pay such as fee, or offer the forward a salary close to his current £200,000 a week which he earns in Manchester.