Reds boss Jose Mourinho suggested that they need to spend more money if they are to bridge the gap to runaway leaders Manchester City, and that has led to reports that a double raid on Spurs could be on the cards.
Tottenham will be determined to keep hold as they are due to move into their new stadium next season and will not want to lose any star players before then, but their resolve is likely to be tested in the summer.
Kane is arguably the world’s hottest striker right now after surpassing the likes of Lionel Messi in the goalscoring stakes in 2017 and Real Madrid and Barcelona are also sniffing around.
If Spurs are forced to cash in they would prefer to see Kane move abroad rather than to a Premier League rival, so United could face a huge battle to lure both players away even if the money is there.
Reports have also suggested Juventus striker Paulo Dybala is high on Mourinho’s wanted list as he looks to revamp his attack.