Manchester United reportedly offered Red Bull Salzburg three times the release clause of Erling Braut Haaland in a bid to sign the centre-forward during the January transfer window.
The Red Devils were strongly linked with a move for the 19-year-old before it was announced that Borussia Dortmund had secured the Norwegian's services in a £17m deal.
According to Bild, United were prepared to pay £50m to sign the teenager, but disagreements with Haaland's agent Mino Raiola allegedly saw the proposed move break down.
The striker has been in excellent form for BVB since arriving last month, finding the back of the net on 12 occasions in eight appearances in all competitions for his new club.
United ultimately signed Nigeria international Odion Ighalo on loan before the winter window closed, although the English giants are expected to move for a long-term forward at the end of the campaign.
Haaland scored twice on his Champions League debut for Dortmund against Paris Saint-Germain on February 18 to make it 10 goals in seven appearances in this season's European Cup.
