Tottenham are determined to keep hold of Harry Kane.
The London Evening Standard says United are considering making a £45million offer for the 21-year-old, who has made a major impact this season, earning international recognition from England.
Spurs' decision to cash in on a number of their prize assets in recent years, including Gareth Bale, Luka Modric and Dimitar Berbatov, has given United hope they can tempt the north London club with a large bid for the striker.
For his part, Kane only signed a new five-and-a-half-year contract in February and is happy to stay at White Hart Lane. He only broke into the first team this season but his rise to prominence included being named captain for the first time last month.