Donnarumma left PSG for City in the final days of the summer market.
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However, the Telegraph says the Italy international was first offered to United before he completed his move to City.
United could've signed Donnarumma for £25m, with his agents stating he wanted a contract package worth around £100m.
However, United chiefs deemed the option of taking Donnarumma as too steep and chose to reject the opportunity.
Instead, United snapped up Senne Lammens from Royal Antwerp on deadline day.
