Manchester United are reportedly not prepared to enter into a long-running transfer saga for Tottenham Hotspur striker Harry Kane during the upcoming window.
The Red Devils are believed to have identified the England captain as their number one target for the summer market, with the club looking to bring in a new centre-forward for next season.
Kane's contract at the Tottenham Hotspur Stadium is due to expire next summer, and there is currently a host of speculation surrounding his future in North London.
A recent report claimed that Man United are prepared to pay Tottenham and England's all-time leading goalscorer a salary of £300,000 a week to make the move to Old Trafford.
However, it has been suggested that Spurs chairman Daniel Levy will again actively resist a sale this summer despite the striker's contract situation.
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Manchester City tried to sign Kane in the summer of 2021 but were ultimately forced to admit defeat, and according to the Daily Star, Man United are wary of a similar situation this summer.
The report claims that the 20-time English champions will not become involved in a transfer battle if it becomes clear that Spurs will not negotiate for the Englishman.
However, Man United CEO Richard Arnold is allegedly preparing to begin discussions with the London club over a deal which could be worth in the region of £80m.
Kane has again been in strong form at club level during the 2022-23 campaign, scoring 26 goals and registering four assists in 43 appearances in all competitions.
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However, Spurs will again end the season without a trophy, while the club are facing an uphill task when it comes to qualifying for the 2023-24 Champions League.
Sunday's 6-1 loss at Newcastle United left Tottenham, who have re-appointed Ryan Mason as interim head coach, on 53 points from 32 matches, and they have since dropped down to seventh spot in the table, six points behind fourth-placed Man United, who have two games in hand.
Man United will visit Tottenham in the league on Thursday night, and a victory for the visitors would put a serious dent in Spurs' hopes of claiming a top-four finish.
Speaking during his press conference on Wednesday afternoon, Red Devils head coach Erik ten Hag said that his side "have a plan" to deal with Kane during the match.
Napoli's Victor Osimhen is also believed to be on Man United's forward shortlist, with the Nigerian potentially being targeted if Tottenham refuse to negotiate a deal for the England captain.
