The England international's Old Trafford career appeared to be dead in the water last September, when he memorably had a public spat with Red Devils head coach Erik ten Hag.
Sancho was left out of Man United's squad for a 3-1 defeat to Arsenal, which Ten Hag claimed was due to the winger's poor performances in training, accusations that Sancho refuted on social media.
The 24-year-old was subsequently frozen out of the squad after neither he nor Ten Hag backed down in their stand-off, and he was allowed to rejoin Borussia Dortmund on loan for the second half of the campaign.
Sancho's form was crucial in Dortmund's run to the Champions League final, and he registered a total of three goals and three assists in 21 matches for the German giants, but a permanent return did not materialise.
Sancho on verge of agreeing PSG terms?
The ex-Manchester City youngster was heavily linked with a move to Juventus earlier in the transfer window when it appeared that there was no way back for him at Old Trafford, but to the surprise of many, he has now buried the hatchet with Ten Hag.
The Dutchman has re-integrated Sancho into the squad after setting aside their differences, and he completed 45 minutes of Saturday's pre-season friendly win over Rangers, suggesting that he could still come good at the Theatre of Dreams.
Ten Hag labelled Sancho a "terribly good player" when opening up on their clear-the-air talks, but the Dutchman refused to give a definitive answer when asked if he will come back into the competitive fold.
Sancho's deal at Old Trafford only runs for another two seasons, and according to Foot Mercato, the 24-year-old is now close to agreeing personal terms with French titans PSG.
Sancho's proposed switch to the Parc des Princes - where he could directly replace Real Madrid-bound Kylian Mbappe - is still dependent on the two clubs agreeing a fee, and the Red Devils are apparently asking for around €50m (£42.1m) to sell.
Sancho to be used as part of Ugarte deal?
However, PSG's interest in the English attacker also begs whether the two clubs could strike a part-exchange deal, as Man United are also trying to prise Manuel Ugarte away from the Parc des Princes.
Having concluded that £105m-rated Benfica starlet Joao Neves is too expensive, Man United have apparently turned their attention to Ugarte, who is valued at just under £60m by Les Parisiens.
As a result, the Red Devils may very well try to drive the price down by including Sancho as part of the agreement, although they would still need to stump a nominal transfer fee as well.
Sancho has just 12 goals and six assists to show from 82 competitive matches for Man United, who have already captured Leny Yoro and Joshua Zirkzee in the summer window.
Yoro earned numerous plaudits for his performance against Rangers on his debut, and Ten Hag's team are also working to bring Bayern Munich defender Matthijs de Ligt to Old Trafford.
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