The Premier League giants want to sign a striker and Kane is the priority target for the Manchester United hierarchy.


They explored signing him last summer as well and are preparing to push for him again this year in a deal to snare him away from Tottenham.



Tottenham are unlikely to consider offers less than the £100m mark for a player who turns 29 in July, but Manchester United are trying to find a way to bring that price down.


And it has been claimed that the club are considering offering Martial to Tottenham as part of a swap deal or a separate agreement to offset some of the cost of signing Kane.



Tottenham have explored signing the Frenchman in the past and he is currently on loan in Spain with Sevilla.


But it has been suggested that the forward would prefer a move to Spain or Italy if he is to leave Manchester United on a permanent deal in the summer.



The Red Devils are keen to push ahead with an attempt to sign Kane regardless of who the manager will be next season.