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Sancho, 20, was heavily linked with Manchester United last summer and could once again attract the Red Devils' interest should Dortmund push ahead with the sale.
Haaland has also been linked with United, but the 20-year-old Norwegian striker has attracted interest from Chelsea, Manchester City and Liverpool.
Dortmund have struggled in their domestic league and could miss out on Champions League football next season.
And the German club are weighing up the possibility of selling several star players to raise funds.
German publication WAZ claims that Haaland and Sancho are on the list alongside Jude Bellingham, who was signed from Birmingham for an initial £25m fee last summer.
The other names featured on the sell list include Axel Witsel, Manuel Akanji, Raphael Guerreiro, Giovanni Reyna and Mahmoud Dahoud.
Dortmund are currently sixth in the German league and have fallen 16 points behind Bundesliga leaders Bayern Munich.
Recent reports have suggested that Dortmund could slash £20m off their asking price for Sancho amid United's interest.
Sancho has since opened up on his difficult start of the season, saying it had "been a hard situation for me."
The England international explained: "I am just happy that I am playing. I have coaches and teammates that believe in me.
"Recently, it's been a hard situation for me. But it's all about how I come back and have performances like this.
"They will hopefully get me back to the top, how I was playing before."
Featured Image Credit: PA
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