Tottenham have no intention of selling Harry Kane to a Premier League rival this summer as Manchester United prioritise an elite forward to strengthen their attack.
Spurs' all-time record scorer enters the final year of his contract in June and has been of long-term interest to the Old Trafford side.
United have surveyed and done groundwork on younger, more dynamic options - chiefly Napoli's Victor Osimhen - with the feeling that Kane's preference is to remain at Tottenham if they demonstrate ambition moving forward.
Chairman Daniel Levy is due to open official dialogue with the England captain over fresh terms, but even if there is no breakthrough over a new deal, he will be an obstructive negotiator with prospective buyers as he has previously proven.
Kane has admitted breaking Alan Shearer's record of 260 Premier League goals is "always there in the back of my mind" and as such, he wants to remain in the division if he departs Tottenham.
His options are severely limited in England, with previous suitors Manchester City now boasting Erling Haaland and Julian Alvarez. United view him as a guarantee of goals but do not want to engage in another war of attrition with Levy, and are also mindful of building for the next five years
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