Manchester United will test Tottenham Hotspur's resolve by making a £40m bid for striker Harry Kane this summer, according to reports.
The PFA Young Player of the Year is said to top Red Devils manager Louis van Gaal's transfer wishlist, as he prepares his side for Champions League football next season.
United have already agreed a £25m deal to sign PSV Eindhoven winger Memphis Depay, although the Daily Mail and The Times both suggest that Kane remains the number one target at Old Trafford.
However, it is claimed that Mauricio Pochettino has no desire to sell his star forward, who only signed a five-and-a-half-year deal in February.
Kane has scored 30 goals for Tottenham this season, while also finding the net on his England debut earlier this year.
