The Spurs hotshot has smashed 15 goals in his past 10 games for club and country.
The Red Devils were interested in Kane a couple of years ago, but were put off by Daniel Levy’s valuation of the England striker.
Kane has gone from strength to strength and has won the Premier League’s golden boot for back-to-back seasons.
After a dry August, Kane has smashed 15 goals in his past 10 games for club and country.
Tottenham are desperate to keep holf of their talisman but United are set to test their resolve with a huge bid, according to The Sun.
Kane only signed a new long-term £100,000-a-week deal in December that ties his to the north Londoners until 2022.
European champions Real Madrid have also been credited with an interest in the 24-year-old.