And United believe 23-year-old Bale would favour a switch to Old Trafford over a move to Real Madrid if Spurs can be persuaded to sell.
As well as chasing the PFA and FWA Footballer of the Year Bale, United boss Sir Alex Ferguson is set to reward Phil Jones with a big pay rise for his impressive form.
Spurs manager Andre Villas-Boas claims he has received assurances Bale will not be sold, regardless of whether they qualify for the Champions League.
But United's interest could prove to be a game changer if Spurs miss out on a top-four finish.
United are prepared to sweeten their bid by offering Spurs the likes of Anderson and Nani - two players Villas-Boas is known to admire.
Can United convince Spurs to sell to them again? Give us your shout below...