An initial bid of £20m was rejected and it was then reported that United would make a £25m take-it-or-leave it offer.
Reports in the London Evening Standard suggest Spurs will still not let the 27 year old leave for Old Trafford until they find a replacement and the club have joined Arsenal and Chelsea in the hunt for Zenit St Petersburg's Andrei Arshavin.
Blackburn striker Roque Santa Cruz is also a target, although Tottenham are already having difficulty negotiating with Blackburn over England winger David Bentley.