The Sun claim Jose Mourinho is really interested in signing the Tottenham striker so he can partner Romelu Lukaku at Old Trafford.
United have targeted the 24-year-old in the past but had any approach rebuffed by Daniel Levy.
The Red Devils apparently had a £40m plus Javier Hernandez bid rejected immediately two years ago.
Mourinho, though, is a long-term admirer and wants to strike a deal for Kane.
A United source told The Sun: “The club had asked about Kane’s availability a few years back.
“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 Levy’s stance on the whole thing will be.”
Should Mourinho get his wish and have Kane and Lukaku together in Manchester, the Portuguese believes that will turn United back into a dominant force in Europe.
Real Madrid are also keen on England captain Kane, although Tottenham are determined not to sell their top goalscorer to any club.
They are said to be adamant all approaches for their star players, including Kane, will be turned down.
A new contract is being lined up for next summer worth £150,000 a week to keep the London-born forward in the capital.
Any move to United would subsequently see them break the Premier League transfer record, still held by Paul Pogba who rejoined the Red Devils for £89m from Juventus in 2016.
Lukaku's £75m summer switch from Everton to Manchester United is currently the biggest for deals between two English clubs.
Kane will arrive at Old Trafford later this month when Spurs face United in the Premier League on October 28.
