Borussia Dortmund are now trying to sign Marcus Rashford from Manchester United, according to Sky Germany.
Dortmund have held internal discussions and have now taken the decision to pursue the England international on loan.
The Bundesliga side distanced themselves from a potential deal earlier this week, with Rashford reportedly not head coach Nuri Sahin's favorite target.
The expected costs – even subsidized – for the attacker were reportedly higher than Dortmund's resources.
That position now appears to have changed, but AC Milan are also very specific in their interests and are actively trying to secure a deal to sign Rashford themselves.
Rashford's camp have spoken to a number of European clubs this month to explore terms of a deal.
It is believed that Manchester United's preference is for an immediate loan move for Rashford if they are to allow him to leave Old Trafford.
Rashford was again left out of the squad for the Premier League visit to Southampton on Thursday evening.
Manchester United boss Ruben Amorim was asked after last weekend's FA Cup third round victory against Arsenal whether Rashford had played his last game for the club.
Amorim said, “I don't know. We'll see.'
Rashford prioritized over Walker – Why can't AC Milan sign both?
According to Sky Italy, Rashford is AC Milan's priority over Manchester City's Kyle Walker in the January transfer window.
Pep Guardiola confirmed last weekend that Walker and his representatives are “exploring” his options after he informed outgoing sporting director Txiki Begiristain that he wants to move abroad.
According to Sky Italy, AC Milan contacted the defender some time ago in case Fikayo Tomori left the club, but his transfer was blocked by the arrival of new manager Sergio Conceicao.
It remains to be seen if this time could be different, but Milan can only register one English player due to current Serie A rules.
Each season, Serie A clubs can register up to three non-EU players and one additional from Great Britain or Albania if they have no current non-EU players in their squad.
If they already have one or two non-EU players, they can add up to two non-EU players.
If they have more than two non-EU players, they can buy two more non-EU players, but one of them must have played in their national team in the previous twelve months.
Milan could only have bought two new non-EU players this season due to the number of spots already filled.
They did this this summer with the acquisitions of Emerson Royal from Tottenham and Strahinja Pavlovic from Red Bull Salzburg. This means that Milan only has one extra spot available for a British (or Albanian) player.
Even if they sell a non-EU player, they still cannot sign another British player. This concerns one slot per registration period (season).
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