The 24-year-old centre-back has been on Tottenham’s radar this summer, with Spurs looking to bring in two centre-backs and having just landed one in Micky van de Ven.
However, Leverkusen do not want to sell the Burkina Faso centre-back, who still has three years left on his current contract.
Now there is further Premier League interest in the defender as Tottenham’s league rivals Manchester United are claimed to be keen.
It has been suggested that Manchester United are now considering making a move for Tapsoba this summer.
They are close to selling Harry Maguire to West Ham and have an agreement in place with the Hammers for his departure.
Erik ten Hag wants a replacement and Tapsoba is being looked at as a potential replacement for the England defender.
However, the Red Devils will have to dig deep to convince Leverkusen to sell him in the remaining three weeks of the transfer window.
Nice’s Jean-Claire Todibo is also a player on Manchester United’s radar as a replacement for Maguire.