Manchester United keen on Tottenham forward Harry Kane

Harry Kane is the striker at the top of Manchester United’s list of transfer targets this summer.

Louis van Gaal has identified a number of players in preparation for United’s return to the Champions League, with a forward, a right back, a centre half and a central midfielder on his radar.

He already has a winger in Memphis Depay but Kane, who became the first Spurs player since Gary Lineker to score 30 goals in a season, is the striker United’s manager wants despite the 21-year-old signing a five-and-a-half-year contract in February.

Manchester United would expect to pay upwards of £45million for Kane, who has already featured heavily in the promotional shots for Tottenham's new home kit for next season.

It is sure to concern Tottenham supporters that United have a history of prising their best players away from White Hart Lane.

Sir Alex Ferguson recruited Teddy Sheringham, Michael Carrick and Dimitar Berbatov from Spurs, with United paying £30m for the Bulgarian striker. Indeed United pushed hard to stop Gareth Bale moving to Real Madrid with an offer to go to Old Trafford instead.

United will certainly make money available to Van Gaal. At least as much as the £150m he spent on new players last summer.

With the first £100m instalment from a new £750m world-record kit deal with adidas to boost the coffers, Ed Woodward, the club’s executive vice-chairman, confirmed there would be further new arrivals following Memphis Depay’s £25m switch from PSV Eindhoven.

Credit: Matt Lawton/SportsMail