The Premier League giants have prioritised signing a striker at the end of the season and have been linked with a move for several forwards across Europe.
They have compiled a shortlist of strikers, but the club’s priority target remains Kane, who they expressed an interest in last summer as well when Manchester City wanted him.
The Spurs hitman is the forward the club want and there were suggestions that he would be the top priority if Mauricio Pochettino becomes the next Manchester United manager.
But it has been claimed that regardless of who sits in the Old Trafford hot seat, Kane is the forward Manchester United want.
They have had their eyes on Kane for several years and believe this summer a deal for him would make more financial sense.
Tottenham held on to Kane last summer despite the striker wanting to join Manchester City.
However, he has formed a strong bond with Antonio Conte and Spurs’ finish to the season is likely to dictate what he does in the coming months.
Kane rejected a new contract from Spurs last summer and it would still take more than £100m to snare him away from the north London club this year.
