Sevilla defender Kounde is believed to be atop United’s list of summer targets having previously been a major target for Pep Guardiola and Manchester City.
The 22-year-old has admitted he held a phone call with Guardiola and was “interested” in joining City although a deal ultimately didn’t transpire.
Dortmund attackers Haaland and Sancho have meanwhile long been admired by the Red Devils.
And the three players all went head-to-head in the Champions League on Wednesday night, Dortmund winning 3-2 at Sevilla’s Ramon Sanchez-Pizjuan Stadium.
Haaland scored two first-half goals, one served up by Sancho, to notch his 17th and 18th Champions League strikes in just his 13th appearance in the competition.
England winger Sancho was the No 1 target for Ole Gunnar Solskjaer last summer but United refused to meet Dortmund’s £108million price tag for the player.
The 20-year-old has struggled for form this season but is getting back to his best and after assisting one of Haaland’s goals, Sancho now has six goals and five assists in 11 appearances in 2021.
Kounde, meanwhile, has been an ever-present for a Sevilla side fourth in La Liga with the second best defensive record in the division.
Only table-topping Atletico Madrid have conceded less than Sevilla, who have leaked only 16 goals in 22 games, with Atleti conceding just 14 in the same amount of matches.
And tweeting before the match, journalist Sam Pilger said that United harbour ambitions to sign at least one of Kounde, Haaland and Sancho and would love to sign all three, though that is highly unlikely.
Pilger posted: “#MUFC will be keen watchers of Sevilla v Borussia Dortmund: In an ideal world they would like to sign 3 players on view tonight: Sancho, Haaland & Kounde.
“They won’t get all three, two possible, but unlikely, but the hope is to sign one this summer.”
“As a Norwegian and someone who has worked with him, it is of course fun that he does so well. We will do what we can to become a better team and he will do what he can to become better player.
“Where does he end up? I don’t want to say anything other than that I wish him all the best. The choice he makes is up to him.
“He will have a long, long, long career that will surpass most of what Norwegian football players have experienced.”
Haaland is also admired by Premier League rivals Chelsea with the striker available for around £67m in 2022 due to a release clause in his contract, though clubs could move for him this coming summer too.
Spanish outlet La Razon meanwhile claim United are willing to pay £61m to take Kounde to Old Trafford at the end of this season.