Tottenham Hotspur are reportedly not planning to sell Harry Kane during this summer's transfer window even if the forward makes it clear that he will not sign a new deal at the club.
The 29-year-old will endure another trophyless campaign at Spurs, while the North London side are also now outsiders to claim a top-four spot in the Premier League table, currently sitting sixth in the table, six points behind fourth-placed Manchester United, who have two games in hand.
Man United are believed to have identified Kane as their leading target for the upcoming window, with the Red Devils determined to sign a centre-forward.
A recent report claimed that the 20-time English champions would be prepared to pay the England captain £300,000 a week in order to bring him to Old Trafford this summer.
However, according to Sky Sports News, Spurs chairman Daniel Levy is insisting that the club's all-time leading goalscorer is not for sale at the end of the season.
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The report claims that Tottenham will also not change their mind even if the Englishman makes it clear that he will not be signing an extension, with his current deal due to expire in June 2024.
Man United are said to be looking to take advantage of the uncertainty at Tottenham, with Cristian Stellini's recent removal as interim head coach leading to Ryan Mason taking on that role.
Spurs will appoint a permanent manager for the 2023-24 campaign, but the identity of that head coach is unclear at this stage, and it could be another period of transition for the North London club.
Bayern Munich have been heavily linked with Kane, but Man United are viewed as the firm favourites for the Englishman, who is said to be keen to remain in the Premier League.
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Red Devils head coach Erik ten Hag is believed to want a new forward signed before the club begin their pre-season in July, and the 20-time English champions are reluctant of entering into a long transfer saga.
Kane is Tottenham's all-time leading goalscorer with 274, while he also recently became the highest goalscorer in the history of the England national side with 55.
Any transfer for the forward is likely to cost in the region of £100m despite his contract situation, as he is regarded as one of the best in the world in his position.
Napoli's Victor Osimhen is also believed to be on Man United's radar, but it is unclear whether his Italian side will let him leave during the upcoming market.
Kane will take on Man United when Spurs host the Red Devils in the Premier League on Thursday night, with the capital side looking to bounce back from their 6-1 loss to Newcastle United last time out.