United are desperate to bolster their attack ahead of next season after Cristiano Ronaldo left the club in November, and have identified Kane as one of their key targets.
They are aware that negotiations with Spurs chairman Daniel Levy are likely to be tricky, and have made an early approach to gauge his position on potentially selling Kane, according to The Telegraph.
Kane has one year remaining on his Spurs contract, and it is understood that he is unlikely to extend his deal at the end of the season considering Tottenham’s current struggles.
Spurs were beaten 6-1 by Newcastle on Sunday and look set to miss out on next season’s Champions League, while they are without a permanent manager after sacking Antonio Conte last month.
