Borussia Dortmund sporting director Michael Zorc said the Bundesliga side are targeting attacking players in the case Manchester United target Jadon Sancho leaves.
Sancho has been heavily tipped to join Premier League giants United, while the likes of Liverpool, Chelsea and Real Madrid have also emerged as possible destinations.
Dortmund reportedly want around €120million (£108m) for the England international star, who arrived from Manchester City in 2017.
Asked about Sancho and a potential departure, Zorc told Kicker: "If Jadon left, we would do something again in the offensive area.
"There are certainly one or two players we are targeting."
Sancho scored 17 goals and supplied 16 assists as Dortmund finished second behind Bundesliga champions Bayern Munich this season.
The 20-year-old attacker scored 20 goals across all competitions in 2019-20.
Dortmund, meanwhile, are reportedly on the verge of signing Birmingham City sensation Jude Bellingham ahead of United.
"When you don't have a billionaire or a state backing you up, then you need to be careful how you will invest your money," Dortmund chief executive Hans-Joachim Watzke is quoted as telling Kicker.
"We don't have an end date for corona, without that we simply have no planning security.
"Should we sell Sancho, then every player will cost €5-10m more. We have nothing to give away."