According to Daniel Cutts in The Sun, Spurs are insistent they will reject any moves for their key players—with Kane arguably being the most important man in manager Mauricio Pochettino's squad—and they will offer the 24-year-old Englishman a new £150,000-per-week contract next summer in an attempt to keep hold of him.
Cutts added, though, that United manager Jose Mourinho is big fan of Kane and is keen to pair him with Romelu Lukaku, while a source said the move would in part be funded by Zlatan Ibrahimovic's departure:
"They were told by Spurs there was no chance. Jose is a big fan and is very interested. Zlatan Ibrahimovic will move on next summer, more than likely, freeing up a load of cash they plan to use. The problem for United is the money could get to a ridiculous level. It's going to be more than Kylian Mbappe. It's money they can lay their hands on but it will be interesting to see what [Spurs chairman Daniel] Levy’s stance on the whole thing will be."
Kane has enjoyed a stellar 2017 and was recently nominated for the prestigious Ballon d'Or award, per BT Sport Football:
Since bursting on to the scene with a 21-goal Premier League campaign in 2014-15, he has only got better, netting 29 times in the English top flight last term after a return of 25 goals in 2015-16, per WhoScored.com.
Kane has become the focal attacking point of a fine Tottenham side and rightly earned a reputation as one of the best strikers in Europe. He penned a new deal with the north London club, which runs until 2022, in December 2016.
However, the England international has yet to win any silverware with Spurs, and that could play a crucial part in his future.
While United have finished below Spurs in the Premier League table in three of the past four seasons, they have won four pieces of silverware in that time—the UEFA Europa League, FA Cup, EFL Cup and FA Community Shield.
They have started 2017-18 in terrific fashion and are second in the Premier League behind Manchester City only on goal difference.
Should Spurs fail to win a trophy this campaign and United win or go close in the Premier League title race, Kane could conceivably be tempted by a move away from north London.
Tottenham are unlikely to countenance selling him at any price, but if Kane agitates for a move, United could yet get their man with a big-money bid.