Henrikh Mkhitaryan
Henrikh Mkhitaryan is linked to Manchester UnitedGetty

Henrikh Mkhitaryan could be on his way to Manchester United after being made available for a fee in the range of €40m ($45m, £32m) by Borussia Dortmund. The German club had previously refused to part with Mkhitaryan despite the Armenian reaching his last year in contract.

German publication Bild reports that Dortmund have reconsidered their decision to keep hold of the midfielder and could allow him to leave should their valuation be matched. The new development comes days after Mkhitaryan's agent Mino Raiola confirmed that the player was desperate to move to Old Trafford and was not willing to extend his contract with the Bundesliga club.

Mkhitaryan, should he leave, would be the third major exit from Dortmund this summer, having already allowed the likes of Mats Hummels and Ilkay Gundogan to make their way to Bayern Munich and Manchester City respectively. The Red Devils are yet to return with an improved bid but are likely to react once Jose Mourinho takes charge of the first team. Raiola was very appreciative of United's first offer and believes that an opportunity to join a club with the heritage of the Red Devils does not come every day.

"We have both taken very different views and fight for them like lions," Raiola told Bild of the United offer. "Dortmund CEO [Hans-Joachim Watzke] walks 180 degrees into one direction and I 180 degrees into the other. But even though it does not look like it right now, I still hope for a sensible solution.

"Such an offer to join Manchester United might only come once in a lifetime for a player and nobody can guarantee us that the door will still be open for Micki next season. Manchester are Micki's dream club, he wants to join them by any means."

Dortmund CEO Hans-Joachim Watzke had previously hinted that they are likely to keep Mkhitaryan for the final year of his contract, irrespective of any offer from a rival club.

"We have intensely discussed the question of an early transfer in all club bodies and came to the conclusion that Mkhitaryan will stay in Dortmund next season," Watzke had said.