According to The Athletic, Manchester United first expressed an interest in signing Harry Kane last year, but couldn't afford the transfer due to their contract for Jadon Sancho at the time.
Kane is one of the best strikers in the world and would be well worth the £100 million investment, with Spurs likely to be under additional pressure to sell due to the England international's contract predicament.
Spurs forward Harry Kane has a contract with the club until 2024, according to a report in The Athletic, although he turned down a new agreement earlier this season.
A future big-money deal for the 28-year-old Kane could be difficult for Daniel Levy to get if Spurs don't sell him this summer.
Manchester United are in desperate need of a top goal scorer like Harry Kane, given Cristiano Ronaldo has been a failure so far this season and will turn 38 next season.
Edinson Cavani's Old Trafford contract expires at the end of the season, and the likes of Marcus Rashford and Anthony Martial don't appear to be long-term possibilities up front.
Kane, on the other hand, is closing up on some intriguing marks for both club and country after a stellar season.
Alphonsus Odumu 1 w
Too much money