Sky Sports News understands United had met Haaland's €20m release clause - but they refused to meet the conditions for the transfer - with the stumbling block believed to be the value of the buy-out clause, should the striker move to another club.
The 19-year-old Norway worldwide has scored 28 goals and registered seven assists in 22 games across all competitions this season.
But sources also told ESPN that United's interest in the player cooled when it became clear that any deal would involve a share of potential future sale profits between Haaland's father, Alfie, and advisor Mino Raiola.
"I do not know if Manchester United are briefing this but if they are then they are covering their own loss and that I find unusual and disappointing", he told the Telegraph. The newspaper claims Real Madrid are preparing to recall Jesus Vallejo from his loan spell at Wolves, with a view to finding him more playing time.
There is nothing against Manchester United or Ole. Everybody had the chance to talk to him in person.
Borussia Dortmund beat severals clubs to the young Norwegian's signature, having convinced the player and RB Salzburg to part ways.
Let us know in the comments. Clearly he felt that at this moment it was not the right step in his career. "He has made his choice and we went through a normal process".
In addition, significantly, it is added that BVB have opened to the idea of allowing Sancho to move on next summer, with the teen himself keen on a return to England.
Haaland said: "I had the feeling that I definitely wanted to transfer to this club, take this path and play in the incredible atmosphere that Dortmund provides in front of more than 80,000 spectators". If he wanted to go to Manchester United I would have been obliged to take him to Manchester United but he did not.
- Manchester City are set to beat Premier League rivals United, Arsenal and Liverpool to the January signing of Barcelona's teenage left-back Juan Larios, says the Daily Star.
