Borussia Dortmund are open to selling Henrikh Mkhitaryan if a club were to offer at least €40 million, according to reports in Germany.
Mkhitaryan, 27, is set to enter the final year of his contract at Borussia Dortmund, and his agent, Mino Raiola, has said that the Armenia international has set his heart on a move to his "dream club" Manchester United.
Raiola claimed the Red Devils have already made a €24m bid for Mkhitaryan, who registered 23 goals and 32 assists in all competitions last term, but BVB have insisted they do not have any plans to sell and will force him to see out his contract.
According to corresponding reports in Bild and kicker, Dortmund have now changed their stance and would be willing to enter negotiations if a club were to bid €40m or more.
However, kicker added that, as of Thursday afternoon, United had yet to make a second offer for the attacking midfielder.
Dortmund have already generated over €60m by selling midfielder Ilkay Gundogan to Manchester City and captain Mats Hummels to Bayern Munich this summer. Both had been under contract until 2017.