Kane is still out of action with a severe hamstring problem and is only expected to return to action for Tottenham in April.
Spurs boss Jose Mourinho has bemoaned his lack of striking options and was vocal about his disappointment in the club for not signing a forward in January.
During his time on the sidelines, Kane has had time to think about his future and is thought to be weighing up his options.
According to Goal, sources close to Kane suggest that he is more in favour of joining Manchester United than he is of remaining in north London.
United are long-term admirers of Kane and were linked to the England captain during his rise to prominence at Spurs.
But Spurs' successful few years, which culminated last season when they reached the Champions League final, kept Kane motivated.
Now, however, the 26-year-old is running out of patience with the club in his search for silverware.
It's reported that Kane is less willing to hang around at Spurs whilst they rebuild, and he sees the road to Premier League or European glory as a long one.
Kane is believed to see Man United as a club beginning to refind their feet as a powerhouse of English football.
Despite Ole Gunnar Solskjaer's relative success in finding form of late, he's not the manager who Kane would prefer to play under at United.
It's said that if former Spurs boss Mauricio Pochettino were to take over at Old Trafford, Kane would be very keen to work with the Argentinian coach again.
Spurs' stadium debt is understood to have affected their transfer budget for the summer and may force their hand should a bid arrive for Kane.
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